AUDIT SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER

Ahmad Yani

Abstract


Audit Information System Accounting bases on computer is a systematic process for in objective get and
evidence evaluation hits statement of action subject and transaction that economy value, to ascertain
compatibility level between statement referred [as] and criterion result that was established, and communicate
reult to users that have interest (American Accounting Association). Audit is conducted by internal auditor and
auditor external. Responsible Internal auditor to help the party of management improves effectivity and
efesiensi organisasional, entered help design and mengimplementasikan Information system Akuntansi that give
contribution at company aims. External Auditor responsible at interested parties to company and investor,
despite that indirectly have interest in Information system efectivity Accountany in company. Internal audit
Existence in business organization (company) is to sufficiency evaluation and effectivity of operation system
internal company, and specify facility from responsibility execution that really conducted. Type of internal audit
activity in company cover financial audit, information system audit and operational audit or management.
Whereas audit processes covers step: plan, collect evidence, evidence evaluation and communicate audit result
to the party of management.
Keywords: Audit Information System Accounting Bases on Computer


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DOI: https://doi.org/10.31294/jp.v7i2.327

 dipublikasikan oleh LPPM Universitas Bina Sarana Informatika Jakarta

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