THE ROLE OF INFORMATION TECHNOLOGY IN INCREASING AUDIT PROCESS EFFICIENCY

Erwin Indriyanto

Authors

Erwin Indriyanto Faculty of Economics and Business, Nasional University

Keywords:

Information Technology, Audit, Auditor, Efficiency

Abstract

Auditing is an important activity in ensuring compliance, transparency and integrity in the business environment. However, as technology advances, audit industry players are increasingly integrating technology solutions to improve their operational efficiency. This research aims to analyze the impact of applying technology at various stages of the audit process and how this can improve the quality of audit results and optimize the use of resources. The research method involves surveys, interviews, and documentation analysis of audit companies that have adopted technology in their audit processes. The research results show that the application of information technology in the audit process has a positive impact in increasing the efficiency, accuracy and responsiveness of auditors to business changes. Information technology enables automation of various audit stages, big data analysis, as well as real-time monitoring, resulting in a more efficient and transparent audit process. In addition, the use of information technology in storing and managing audit data, electronic documentation and access control provides strong support for the smooth implementation of audits. However, research also reflects the complexity in auditors' views of business relationships, which are sometimes at odds with technological developments. Therefore, this research confirms that the integration of information technology in auditing requires a careful balance between technological innovation and traditional audit principles.

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