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p-Index From 2020 - 2025
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All Journal West Science Business and Management West Science Accounting and Finance
Harahap, Angginun Juwita Sari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Successful Implementation Model of Risk Management and Risk Based Internal Audit in Era Digital: A Systematic Literature Review Harahap, Angginun Juwita Sari; Muda, Iskandar
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2020

Abstract

The advancement of digitization creates additional chances for the effective execution of risk management and risk-based internal auditing inside an agency. This research seeks to examine the practice of risk management and risk-based internal auditing in the public sector, analyze the implementation model of these practices, and identify the successful models for their execution. The preliminary study involved the analysis of information about risk management and risk-based internal audits sourced from the Scopus Database, published between 2021 and 2024. This study was executed utilizing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework.  This study identified five domains of risk management and risk-based internal audit outcomes in the era of digitalization, specifically (1) Internal audit, (2) Risk Management, (3) Influencial factors, (4) Audit committee, (5) Integrity system and (6) transformational technology. This research also found areas that need attention for future research, namely artificial intelligence which is part of the current development of digitalization.
The Factors Improving the Quality of Local Government Financial Reporting Performance: A Mini Review Approach Harahap, Angginun Juwita Sari; Erlina, Erlina
West Science Business and Management Vol. 2 No. 03 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i03.1292

Abstract

The goal of this research is to investigate the variables applying accounting standards, internal control, using information technology, and the caliber of human resources that impact the caliber of local government financial reporting. Using the literature review method, this research examines various journals, articles, and books related to the topic under study. The findings indicate that the execution of Government Accounting Standards (SAP) significantly improves the transparency and accountability of financial statements. A strong internal control system helps reduce errors and fraud, while the utilization of information technology, such as accounting information systems, contributes to increasing the effectiveness and precision of financial reporting. For the purpose of maximizing the application of internal controls and accounting standards, the caliber of qualified human resources became crucial. This study advocates for local governments to enhance SAP adoption, fortify internal controls, optimize information technology usage, and cultivate human resource capabilities to attain superior financial reporting quality.
Co-Authors Erlina Erlina Iskandar Muda