Continuous audit: implementasi dan pengendalian berbasis teknologi informasi dalam menjalankan fungsi audit yang lebih efektif dan efisien

The change of Business process has shifted the traditional resources into electronics format . This requires the creation of new audit procedures for the audit because of the adjustment between the information resources of the company to the audit function carried out by the company . The main objective of financial auditing and generally accepted auditing standards (GAAP) do not change because all or part of the client archieve records in an electronic format . However, the audit procedures may change when the bulk of the information is in electronic format that requires the auditor to use Continuous Auditing ( CA ) ( Halim , 2004) . This caused a furore between Continuous Audit and Traditional Audit which is still commonly used by many auditors in the various companies. Information Technology ( IT ) continues to transform how organizations function , communicate and do business with customers , partners and agents . Directors , audit committee , management and stakeholders sincerely hope their auditors more adept at using technology both in the field of audit ( Audit Leveraging Technology ) to develop a thorough understanding of how they control the company's processes and internal controls . Auditors audit process requires an understanding of the future and Continuous Auditing techniques , such as using software and applications that provide models of pattern recognition to identify risks and find possible pre-mature fraud . Continuous Auditing also enables the auditors perform an audit function on an ongoing basis or real -time , rapid reporting of audit results , do not use paper ( paperless ) , and oversight of the audit object continuously ( Continuous Monitoring ) and analysis of data collected terhadapat so as to detect the risk ( risk Control ) and fraud that may be incurred by the company due to the change in business process or related matters magement company SOPs and performance . Impact on the internal audit process and methodology by using Continuous Audit will be very revolutionary and a major impact on the development of the company's business and also the audit function which is run by the company .