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JITAA : Journal Of International Taxation, Accounting And Auditing
Published by Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
ISSN : -     EISSN : 28293670     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JITAA : Journal Of International Taxation, Accounting And Auditing with e-ISSN : 2829-6370 (Online) is an electronic scientific journal published online twice (June and December) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JITAA : Journal Of International Taxation, Accounting And Auditing received discusses various research approaches, namely quantitative, qualitative methods, and mixed methods. It focuses on a variety of Taxation, Accounting, and Auditing topics or themes such as the following : Financial Accounting, Management Accounting, Sector Public Accounting, Sharia Accounting, Forensic Accounting, Behavioral Accounting (Include ethics and professionalism), Banking and Insurance Accounting, Small Medium Enterprises Accounting, Accounting System Information, Environmental Accounting, Rural Credit Institutions Accounting, Tax Accounting, Tax, Auditing.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 61 Documents
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PERAN TEKNOLOGI DALAM MENINGKATKAN EFEKTIVITAS AUDIT INTERNAL Salihi, Said Saleh
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 3 No 2 (2024): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v3i2.1407

Abstract

Internal audit plays a crucial role in ensuring compliance, operational efficiency, and risk mitigation within an organization. With the advancement of technology, internal audit has undergone significant transformation in terms of effectiveness and efficiency. In today's digital age, technologies such as artificial intelligence (AI), big data analytics, robotic process automation (RPA), and blockchain technology have had a major impact on internal audit effectiveness. This study aims to analyze the role of technology in enhancing the effectiveness of internal audits, focusing on the implementation of big data, artificial intelligence (AI), and technology-based audit management systems. The research method used is a literature review and secondary data analysis. The findings indicate that the use of technology in internal audits can improve accuracy, efficiency, and anomaly detection more rapidly than traditional methods. The conclusion of this study emphasizes the importance of technological adaptation in internal auditing to enhance supervision and control quality within organizations.

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