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All Journal Amalee: Indonesian Journal of Community Research & Engagement JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Sanskara Akuntansi dan Keuangan Eastasouth Journal of Impactive Community Services Science Information System and Technology Nomico Dhana
Mesak Yandri Masela
Universitas Lelemuku Saumlaki
Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences 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 Ali, Helmi Aris Krisdiyanto Asri Ady Bakri Daniel Tulasi Dwi Danesty Deccasari Eko Priyojadmiko Elly Lestari Eva Desembrianita Fenny Heppy Agustiana Vidyastuti Indriyani Indriyani Johanis Nifan Loso Judijanto Muhammad Nur Narew, Ignasius Nazmah Nazmah, Nazmah Ni Nyoman Suarniki Ningsih, Tri Widyastuti Ratih Pratiwi Rina Rifqie Mariana RINI HADIYATI Sella Antesty Setrojoyo, Sudarmo Muhammad Sitti Aminah Supriandi Supriandi Yenny Obsi Satra