Jurnal Akuntansi AKUNESA
Vol 2, No 2 (2014): AKUNESA (Januari 2014)

IMPLEMENTASI E-AUDIT DALAM MENINGKATKAN FUNGSI PEMERIKSAAN PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN NEGARA PADA BPK-RI

Pradita, Alvita (Unknown)



Article Info

Publish Date
01 Jan 1970

Abstract

Financial examination process of Badan Pemeriksa Keuangan (BPK) takes too much time. At the same time, the BPK is required to report the results of the examination or accountability immediately. Therefore, BPK is seeking to improve the quality of examination of financial management and accountability of the state through e-audit system. This paper explains how e-audit synergy mechanism and benefits of the implementation of e-audit on the financial management and barriers in implementing e-audit based on literature studies. E-audit is a monitoring process through the BPK data center by combining existing electronic data on BPK with auditee electronic data. Thus, the BPK will be able to run the recording, processing, exchange, and use of monitoring data from various parties, in order to carry out inspection tasks for the management and accountability of state finance electronically. Keywords: e-audit, financial examination, financial management, accountability, sinergy e-audit.

Copyrights © 2014






Journal Info

Abbrev

jurnal-akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, terbitan ini berisi artikel bidang ilmu Umum yang diterbitkan secara berkala 4 bulanan. ...