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All Journal AKUNTABILITAS Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) JABE (Journal of Accounting and Business Education) Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management International Journal of Demos Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Ilomata International Journal of Management International Journal of Economics, Business, and Entrepreneurship (IJEBE) Humantech : Jurnal Ilmiah Multidisiplin Indonesia Journal Of Human And Education (JAHE) Utsaha: Journal of Entrepreneurship Jurnal Abdimas Perbanas Economic Reviews Journal Journal of Innovation Research and Knowledge Perbanas Journal of Islamic Economics and Business The Es Accounting and Finance West Science Business and Management Jurnal Riset Akuntansi West Science Journal Economic and Entrepreneurship Journal Markcount Finance West Science Accounting and Finance Jurnal Akuntan Publik Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Journal of Innovative and Creativity International Journal of Indonesian Business Review International Journal of Pertapsi Journal of Economics and Management J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Trinandari Prasetya Nugrahanti
Perbanas Institute
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Utsaha: Journal of Entrepreneurship

 1 
DIGITAL AUDIT TECHNOLOGIES IN ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW OF CONTEMPORARY TRENDS AND PROFESSIONAL IMPLICATIONS Herdiana, Krisna; Nugrahanti, Trinandari Prasetya
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 2 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i2.778

Abstract

Contemporary business environments have experienced unprecedented technological advancement, fundamentally transforming traditional auditing practices within accounting and information systems. Digital transformation introduces sophisticated technologies that challenge conventional audit methodologies, necessitating comprehensive examination of emerging trends and implications. Despite expanding literature on technological integration in auditing, substantial gaps remain in understanding digital audit adoption landscapes, particularly regarding dominant technologies, implementation barriers, and organizational impacts. This investigation explores prevailing trends, identifies predominant technologies, assesses associated benefits and challenges, and examines digital auditing implications within accounting and information systems domains. The research employs systematic literature review methodology, analyzing ten peer-reviewed scholarly articles published between 2020-2025, sourced from Scopus and SINTA databases. Findings reveal that big data analytics, artificial intelligence, blockchain technology, robotic process automation, and cloud computing constitute primary technological foundations of modern digital auditing. These innovations demonstrate substantial contributions toward enhanced audit quality, transformed auditor roles, and strengthened organizational governance structures. However, implementation encounters significant obstacles including adoption disparities among firms, insufficient digital competency among practitioners, and heightened data security concerns. The study recommends developing adaptive strategies for human resource development, comprehensive technology integration frameworks, and sustainable digital audit policy formulation.
Co-Authors Ahmad Rafiq Anshari Alfara, Dicky Maiza Amalia, Razikah Andani, Mega Andaningsih, I Gusti Putu Ratih Andaningsih, IGP Ratih Andriani , Eva Anggraeni, Niken Dwi Arif, Elsya Meida Azizah Rahmi Azizi, Muhammad Bajuri, Ahmad Chusnul Chotimah Endy Gunanto Marsasi Ependi, Hendi Eva Herianti Fardiman, Fardiman Fathoni, Farkhan Al Fitri , Sri Adella Ganish, Ellyona Tehilla Gemilang, Ghaniya Arya Grace Priscilla Hanantijo, Gerardus Michael Djoko Harya Damar Widiiputra Hasan Ashari Hasan Ashari Hasidin, Mirza Hapsari Hayatun Ruwaidha Helmayuni, Helmayuni Herdiana, Krisna Hermawan, Taufik Ridwan Herninta, Tiwi Hidayat, Nadya Sarasdheavy Huda, Imam Walid Asrofuddin Ulil IGP Ratih Andaningsih Jamaluddin Majid Januardi Pratomo Judijanto, Loso Kusmanto, Diana Laela Lanjarsih Latifah, Ghina Linda Kartika Lysandra, Shanti Mailangkay, Jeffry Malahusna, Nurmalia Margareth Srinauli Marsus, Soffan Marundha, Amor Mercurius Broto Legowo, Mercurius Broto Muhammad Syafri, Muhammad Murti, Wahyu Nabilla Farrely Rachmaputri Novita Novita Novita Novita Nugraha, Ervan Reri Nur Aisyah Kustiani, Nur Aisyah Nurfajri, Muhammad Pamungkas, Bagus Putra Payaw, Daniel Pingki Rosalia Pratiwi, Arvega Safina Primadonna Ratna Mutumanikam Ramdhona, Muhammad Ricky Ramli Semmawi, Ramli Ratna, Primadonna Risma, Chesylia Ayu Rita, Henny Ritha, Henny Samalua Waoma Setiapraptadi, Muhammad Rezky Setyowati, Widya Arum Siladjaja, Muljanjo Siti Safaria Sudarmanto, Eko Tarigan, Krisnawati Tasrimawasih, Tasrimawasih Taufiq Akbar Veny, Veny WAHASRI, ESIKA Wahyu Wibowo Wardono, Senno Kusumo Yenni Kurnia Gusti