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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN BISNIS Atma Jaya Accounting Reseach (AJAR) Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Jurnal EduHealth Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Sistim Informasi dan Teknologi Jurnal Krisnadana International Journal of Economics and Management Research Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science Innovative: Journal Of Social Science Research Jurnal Akuntansi dan Keuangan West Science Dhana Nomico Dhana
Asri Ady Bakri
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

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Journal : Dhana

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Risk-Based Audit: Facing the Challenges of Analyzing Complex Financial Data Eko Priyojadmiko; Asri Ady Bakri; Mesak Yandri Masela
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/mvchez69

Abstract

Risk-based auditing is an approach that is increasingly being applied to analyze complex financial data. This study aims to explore the challenges faced by auditors in implementing risk-based auditing, particularly in relation to the analysis of increasingly structured and unstructured financial data. The method used in this study is Systematic Literature Review (SLR) to identify and analyze various literatures relevant to the topic. The results show that although risk-based auditing is effective in identifying and managing risks contained in financial statements, its implementation faces significant challenges. Some of the key challenges include limited technical skills of auditors and difficulties in managing data spread across multiple information systems. To overcome these issues, companies need to invest in appropriate technology and provide adequate training for audit teams. In addition, strong management support is also an important factor in the successful implementation of risk-based auditing. This study concludes that with the right strategy, risk-based auditing can help improve audit quality and reduce company risk, despite the challenges faced. With the optimal application of technology, the audit process can be carried out more efficiently and accurately in analyzing complex financial data.
Co-Authors A. Idun Suwarna Ade Onny Siagian Adrin Pilua Agry Alfiah Akbar Gifari Akhmad Al Aidhi Akhmad Ramli Al Halik Alvianita Gunawan Putri Andriya Risdwiyanto Andy Ismail Anita Bawaiqki Wandanaya Aprih Santoso Arief Yanto Rukmana Bambang Sucipto Basuki Winarno Bekti Setiadi Chairul Insani Cut Susan Octiva Dafid Ginting Darwis Deni Riani Devin Mahendika Dhiana Ekowati Dicky Jhon Anderson Butarbutar Edy Susanto Eko Priyojadmiko Eko Susanto Endah Prawesti Ningrum Ervan Susilowati Eva Purnamasari Fatimah Fatimah Feri Sanjaya Fitria Meisarah Frans Sudirjo Gamar Al Haddar Hartono Hartono Hedar Rusman Hendri Hermawan Adinugraha I Nyoman, Sudyana, Ian Astarina Mas'ud Ika Rahayu Satyaninrum Ilham Arief Imam Hanafi Imron Natsir Indra Rustiawan Irmawati S Jacomina Vonny Litamahuputty Jana Sandra Koesoemasari, Dian Safitri Pantja Kraugusteeliana Kraugusteeliana Lia Nurina Loso Judijanto M. Daud Yahya M. Daud Yahya M. Ridlwan Hambali Mahdi Mahdi Mahdi Maria Sihombing Masbullah Masbullah Mayndarto, Eko Cahyo Mesak Yandri Masela Miftakhul Huda Mohammad Syahidul Haq Muhamad Risal Tawil Muhammad Ade Kurnia Harahap Muhammad Ihsan Dacholfany Muhammad Ridhwan Muhammad Su’un Nicholas Renaldo Novrini Hasti Nuratni Botutihe Nurlaili Rahmi Nurwahyuni Putri Ekaresty Haes Ramli Semmawi Ricky Ricky Riko Mersandro Permana Rinto Syahdan Rosdianah Rosdianah Roza, Nelli Samuel PD Anantadjaya Sari, Meylia Sarwo Hakim Septianti Permatasari Palembang Sitti Hartati Hairuddin Sri Buana Sri Imaningati Sri Purwati Subhan Subhan Sucipto, Purwo Agus Syamsu Alam Syamsuri Rahim Tanti Widia Nurdiani Taupan Taupan Teguh Setiawan Wibowo Tiryono Ruby Tommy Indra Gunawan Tribowo Rachmat Fauzan Tukiyo Tuti Dharmawati Ummu Kalsum Vivid Violin Warkianto Widjaja Yuliantika I. Hady Yusni Yusni Zulfiah Larisu