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All Journal BASIS (BAHASA DAN SASTRA INGGRIS) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Annusfy
Herlini, Herlini
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Journal : Annusfy

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Penerapan Pratikum Audit Dalam Menilai Keandalan Sistem Informasi Akuntansi Muslimah, Lili; Herlini, Herlini
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/fvfd2348

Abstract

This study aims to determine the application of audit practicum in assessing the reliability of Accounting Information Systems and identifying audit risks that may arise. The method is through a literature review and analysis of the results of audit practicum activities, with data sourced from audit textbooks, scientific journals, and literature. The results of the discussion indicate that the systematic application of audit procedures, including system understanding, internal control evaluation, compliance testing, substantive testing, and audit risk assessment, plays an important role in assessing the level of reliability of Accounting Information Systems. Based on the results of the evaluation, it can be concluded that the reliability of Accounting Information Systems is greatly influenced by the effectiveness of internal controls and the level of compliance with established procedures, and audit practicum can improve students' understanding of the actual audit process
Co-Authors Amrizal Amrizal Muslimah, Lili Nur Asma Purba, Tiurniari Reza Fitriansyah Sitoresmi, Woro Endah