Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal ICONS
Rifda Yasirah
UIN Sulthan Thaha Saifuddin Jambi

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Studi Literatur: Peran Audit Berbasis EDP dalam Proses Audit Internal dan Eksternal Aydina Salsabila; Elyanti Rosmanidar; Indah Juliantika; Nasya Rizki Buana; Rifda Yasirah; Riska Diyanti; Tia Ahmad
ICONS: Islamic Economics Journal Vol. 2 No. 3 (2025): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v2i3.3373

Abstract

This study is a literature review that aims to examine the role of audits using Electronic Data Processing (EDP) in internal and external audits in the digital age. EDP enables faster, more accurate, and more efficient data processing, as well as improving the effectiveness and reliability of audits. In internal audits, EDP helps monitor internal controls and improve operational efficiency, while in external audits, EDP is used for testing and analyzing financial statements.The implementation of EDP also has challenges, such as data security risks and the need for training for auditors. Therefore, the application of technology in auditing is very important to improve the quality of supervision and internal control. The results of the study show that the combination of technology use and auditor skills is very important to obtain good audit results. This study provides an understanding of the benefits and challenges of implementing EDP-based auditing and its impact on current auditing practices.
Co-Authors Aydina Salsabila Elyanti Rosmanidar Indah Juliantika Nasya Rizki Buana Riska Diyanti Tia Ahmad