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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Shella Gilby Sapulette
Universitas Pattimura, Indonesia

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AUDITOR PERCEPTION OF CLOUD TECHNOLOGY-BASED AUDITS Franco Benony Limba; Shella Gilby Sapulette; Theresia Febiengry Sitanala
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 5 (2025): MAY
Publisher : Adisam Publisher

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Abstract

The rapid development of information technology has driven significant transformations in audit practices, one of which is through the adoption of cloud computing technology. This study discusses auditors' perceptions of cloud-based audits, including their views on the benefits, challenges, and professional implications of using the cloud in the audit process. The results of the study indicate that the majority of auditors view cloud technology as a tool that can improve audit efficiency, flexibility, and accuracy, especially through real-time data access and integration with analytical tools. However, on the other hand, concerns also arise regarding data security, technological competence, and dependence on cloud service providers. Differences in the level of readiness between large and small audit firms also affect the adoption pattern of this technology. This study emphasizes the importance of increasing technological literacy among auditors, developing cloud-based audit standards, and institutional support so that digital transformation in audits can take place optimally and sustainably.
EVOLUTION OF SUSTAINABILITY ACCOUNTING: IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS AND ITS IMPACT ON BUSINESS SUSTAINABILITY Franco Benony Limba; Shella Gilby Sapulette
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 11 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The use of accounting allows for good financial management, where good financial management in a business will of course have more potential for the sustainability of a business. Accounting is a powerful tool that plays a central role in achieving business sustainability goals. Financial accounting standards act as a compass that directs the flow of financial information so that it remains on the correct and trustworthy path. Implementation of sustainable financial accounting standards has a positive impact on business sustainability, both in terms of financial transparency and support for sustainable development goals. This research in-depth investigates the evolution of sustainability accounting: the implementation of financial accounting standards and its impact on business sustainability using literature study methods. This research discusses the evolution of sustainability accounting, the definition and types of financial accounting standards, accounting as the main tool in realizing sustainable business, the implementation of financial accounting standards and its impact on business sustainability.
Co-Authors Franco Benony Limba Theresia Febiengry Sitanala