Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Social Research Journal Research of Social Science, Economics, and Management
Christine Belgina Saurmauli
Universitas Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences

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From Traditional Audits to Digital Audits: A Systematic Review of the Impacts and Driving Factors Christine Belgina Saurmauli; Krisna Puji Rahmayanti
Journal of Social Research Vol. 5 No. 9 (2026): Journal of Social Research
Publisher : International Journal Labs (AHU-0028405-AH.01.14 Tahun 2022)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i9.3322

Abstract

The rapid diffusion of digital technologies has fundamentally reshaped the way organizations generate and report financial and non-financial information, challenging traditional audit approaches that rely on manual and sample-based procedures. Building on this context, this paper aimed to provide a comprehensive synthesis of empirical evidence regarding the impact of digital technologies on auditing and to identify the key factors influencing their adoption across internal, external, and public sector audit functions during the 2015–2026 period. Using a qualitative descriptive design and a systematic literature review guided by the PICOC framework and PRISMA protocol, 33 relevant articles indexed in Scopus were selected from an initial pool of 959 publications. The findings showed that the use of various technologies, including computer-assisted audit techniques (CAATs), audit analytics, big data, artificial intelligence, robotic process automation, blockchain, and process mining, generally enhanced the effectiveness and efficiency of audit procedures, strengthened internal controls, and reduced errors and financial statement restatements, while simultaneously repositioning auditors as more strategic and data-driven partners. At the same time, the success of digital audit transformation was strongly influenced by technological infrastructure, data governance and security, organizational capabilities, leadership support, regulatory environments, and auditors’ individual competencies, indicating that digitalization was neither a neutral nor an automatic process. This study provides practical implications for audit firms, internal audit units, supreme audit institutions, and regulators in developing more targeted and sustainable digital audit strategies, while also proposing future research directions concerning the organizational and institutional dynamics of digital auditing.
Analysis and Strategies for Strengthening Internal Controls Over Financial Reporting (ICFR) at PT Wika Christine Belgina Saurmauli
Journal Research of Social Science, Economics, and Management Vol. 5 No. 10 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i10.1499

Abstract

Quality financial statements are very important for companies because they are directly related to stakeholder trust, access to funding, and the legitimacy of corporate governance. Internal Control over Financial Reporting (ICFR) is designed to provide reasonable assurance that financial statements are prepared in accordance with generally accepted accounting principles and are free from material errors or fraud. This article aims to analyze the implementation of ICFR at PT WIKA using the COSO Internal Control–Integrated Framework 2013 and the SOE ICFR policy, as well as to identify control weaknesses and strengthening strategies. This research uses secondary data in the form of PT WIKA’s financial statements, ICFR policies, SOE governance documents, and other relevant supporting documents. The method used is a case study with a descriptive-qualitative approach through an analysis of the suitability of company practices with the COSO framework and the stages of ICFR implementation. The results of the analysis show that although PT WIKA already has a formal foundation for ICFR through its governance structure, COSO adoption, and ERP-based IT support, its implementation has not been effective due to weaknesses in liquidity risk assessment, revenue and receivables control activities, control documentation and testing, and the low transparency of material deficiency disclosures. Conceptually, this article emphasizes the importance of consistency between the design and implementation of ICFR in the high-risk construction sector, while practically providing recommendations for strengthening policies, processes, human resources, and information systems as the basis for improving governance and restoring stakeholder trust.
Co-Authors Krisna Puji Rahmayanti