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All Journal Ascendia: Journal of Economic and Business Advancement
Jawziyah Khaerullah
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Peran Audit Berbasis Teknologi Informasi dalam Deteksi Fraud: Penguatan Proses Audit Internal dan Kompetensi Auditor di Era Transformasi Digital Jawziyah Khaerullah; Peri Peri; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/s94ab730

Abstract

The rapid acceleration of digital transformation has shifted the paradigm of internal auditing from conventional manual procedures toward technology-driven approaches that enable stronger fraud detection capabilities. This study examines the strategic role of information technology based auditing in enhancing fraud detection, reinforcing internal audit processes, and strengthening auditor competencies within increasingly complex organizational environments. The integration of digital audit tools, data analytics, and automated testing mechanisms provides auditors with broader insight into transactional patterns, real-time monitoring, and improved accuracy in identifying financial irregularities. Furthermore, the development of auditor skills through digital training programs significantly supports the reliability of audit outcomes and ensures that professionals are equipped to evaluate emerging risks. Empirical evidence and literature trends indicate that organizations adopting digital audit practices experience higher efficiency, reduced procedural errors, and strengthened internal control structures. Overall, this study highlights the importance of combining advanced technological systems with competent human resources to ensure a more responsive, preventive, and value-added auditing framework in the digital era.
Peran Transformasi Digital dalam Meningkatkan Efisiensi Kerja, Kualitas Akuntansi, dan Audit Internal: Systematic Literature Review Jawziyah Khaerullah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/a4xfnz23

Abstract

This study aims to analyze the role of digital transformation in enhancing work efficiency, accounting quality, and internal audit effectiveness through a Systematic Literature Review (SLR) approach. The study adopts a non-empirical design by synthesizing conceptual and empirical findings from reputable international databases, following the PRISMA protocol to ensure transparency and methodological rigor. The results indicate that digital transformation, driven by technologies such as artificial intelligence, big data analytics, cloud computing, and blockchain, significantly improves operational efficiency while strengthening accounting quality through greater accuracy, transparency, and timeliness of financial reporting, alongside the evolution of internal audit into a more strategic and data-driven function. The findings also reveal an interconnected relationship among these dimensions, contributing to overall organizational performance and supporting sustainable outcomes in the digital era.
Co-Authors masyhuri masyhuri Peri Peri