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All Journal CommIT (Communication & Information Technology) Aptisi Transactions on Management Aptisi Transactions on Technopreneurship (ATT) International Journal for Educational and Vocational Studies Journal Sensi: Strategic of Education in Information System Jurnal Sistem Informasi dan Teknologi (SINTEK) Sintek Kuwera
Ferry Sudarto, Ferry
Jurusan Teknik Informatika, STMIK Raharja Jln. Jendral Sudirman No. 40, Modern Cikoko, Tangerang
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Journal : CommIT (Communication

 1 
SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) Azizah, Nur; Sudarto, Ferry
CommIT (Communication and Information Technology) Journal Vol 4, No 1 (2010): CommIT Vol. 4 No. 1 Tahun 2010
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/commit.v4i1.530

Abstract

The use of computerized technology in the current globalization era has become more rapid therefore assisting all activities in all fields, especially in the financial audit report in an accounting information system. Many problems were encountered with the auditors in conducting audits using conventional methods in an electronic data processing environment. However, these constraints are often ignored and do not get serious attention even by the auditors themselves. Inefficiencies resulted is often not oblivious. Therefore, constraints that occurred can be solved with a variety of ways, including the usage of Computer Assisted Audit Technique (CAATs) through a test data approach and Parallel Test Facility (PTF).Keywords: audit financial report, CATTs, accounting information system
Co-Authors Ajay Supriadi Andwiyan, Denny Arief Saptono Budiono, Ikbal Dedy Iskandar Dedy Prasetya Kristiadi Dodi Ramdani, Dodi Hapsari, Fatma Azzahra Harahap, Eka Purnama Hartatik, Rika Ayu Desi Hidayati Hidayati Jawahir Jonas, Dendy Kusumah, Hendra Martono, Dedi Marwan, Al Mulyati Mulyati Nulhakim, Lukman Nur Azizah Nurul, Fira Arbaimaniar Rustiana, Deden Saepul Bahri Sari, Meri Mayang Suhada, H SUTRISNO Yondari, Anisa Zuntama, Juni Aldo