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This Author published in this journals
All Journal Journal of Multidisciplinary Sustainability Asean Journal Markcount Finance
Muhammad Wahid Murniawan
Universitas La Tansa Mashiro
Computer Science & IT Education Languange, Linguistic, Communication & Media Library & Information Science Other

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The Influence of Regulatory Changes on Auditing Standards and Practices Hanifah Hanifah; Edi Sutanto; Usep Siswadi; Muhammad Wahid Murniawan
Journal of Multidisciplinary Sustainability Asean Vol. 1 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v1i4.1519

Abstract

Background. Regulatory changes have a profound effect on the auditing profession, impacting standards, practices, and the auditors’ role in ensuring financial transparency and accountability. As global financial markets evolve, regulatory bodies continue to update their frameworks to address new challenges, such as the increased complexity of financial reporting and the rise of digital technologies. Purpose. This study aims to explore the influence of regulatory changes on auditing standards and practices, specifically examining how these updates shape the audit process, redefine auditor responsibilities, and affect the overall effectiveness of audits in supporting corporate governance. Method. The research employs a mixed-methods approach, combining quantitative analysis of regulatory changes and auditing standards with qualitative insights gathered from interviews with auditing professionals. Data were obtained from publicly available regulatory updates and auditor feedback from multiple sectors, offering a comprehensive view of industry adjustments. Results. The findings indicate that regulatory changes significantly impact auditing practices, enhancing auditors' focus on risk management, ethical standards, and technology use in audits. Furthermore, auditors report a growing need for continuous professional development to keep up with regulatory advancements, highlighting the profession's need for agility and ongoing learning. Conclusion. This study concludes that regulatory changes are crucial for enhancing auditing standards and ensuring the relevance and efficacy of audits in a rapidly evolving financial landscape. Continuous adaptation to these updates is essential for auditors to maintain their role in safeguarding financial integrity. The research suggests that both regulatory bodies and auditing firms should collaborate to provide continuous education and resources to help auditors meet the profession’s evolving demands.
Auditing in the Era of Cybersecurity: Challenges and Solutions Apriyanto Apriyanto; Siti Mudawanah; Edi Sutanto; Adi Dwi Purnomo; Muhammad Wahid Murniawan
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1291

Abstract

As threats and risks increase in the digital world, auditing in the cyber security era faces significant new challenges. Rapid digital change has increased the complexity of information systems, which makes the audit environment more complicated and requires new approaches to assessing the effectiveness of security controls. The increase in cyber threats that can threaten the integrity, confidentiality and availability of data is one of the main challenges facing auditors. Increasingly varied and sophisticated cyberattacks require proactive and adaptive audit techniques. Auditors must have the ability to evaluate cyber threats and evaluate how they impact a company's information systems and internal controls. Additionally, rapid technological advances such as cloud computing, artificial intelligence, and the Internet of Things (IoT) make auditing more difficult. To overcome this problem, risk and technology-based audits must be implemented. Lastly, training and development of auditors' skills is essential to address this issue. Auditors must keep their skills updated on cybersecurity and the latest technologies. Lastly, training and development of auditors' skills is essential to address this issue. Auditors must keep their skills updated on cybersecurity and the latest technologies. Investment in ongoing training and certification of cybersecurity specialists will help them discover and address risks more effectively, and ensure more comprehensive and useful audits in an increasingly complex environment.
Co-Authors Apriyanto Apriyanto Dwi Purnomo, Adi Hanifah, Hanifah siswadi, usep Siti Mudawanah sutanto, Edi