Analisis dan Perancangan Sistem Continuous Auditing dan Continuous Monitoring (CACM) untuk Audit Kinerja Penelitian pada Lembaga Penelitian Sektor Publik

Hidayat, Deni
Ritchi, Hamzah
Irawadi, Cahya

Akuisisi : Jurnal Akuntansi
Vol 20, No 2 (2024)

This study aims to design a Continuous Auditing and Continuous Monitoring (CACM) system to be applied to the implementation of research performance audits in public sector research institutions. Researchers use the Design Science Research Methodology (DSRM) as their research methodology. There are six stages in this research (Problem Identification and Motivation, Objective of the Solution, Design and Development, Demonstration, Evaluation, and Communication). The CACM system was developed with integrated web-based programming, making it easier to connect with existing systems. The result of this research is an IT artifact in the form of a CACM system prototype. The benefits of this CACM system can assist internal auditors in monitoring auditee performance and evaluating audit evidence effectively and efficiently.