PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PROSES AUDITING
Prodi Manajemen STIE SEMARANG
Abstract
ABSTRACT
Computer-based information technology has a considerable influence in modern society, especially for corporate organizations. Nowadays the company is faced in a fickle and highly competitive environment. For that the role of information technology is very important for the company to assist in business process improvement and decision making. Business process and decision making will be better if the company apply information technology properly and correctly.
One area of accounting that is heavily influenced by the development of IT is the SIA. Basically the accounting cycle on the computer-based SIA is the same as the manual-based SIA, meaning that the activities that must be done to produce a financial statement is not increased or nothing is deleted. Computer based SIAs only change the character of an event.
In line with the increasingly integrated and complexity of computer systems, the number and frequency of non computer evidence is declining. Auditors face an increasing need to filter data from computer applications. Since it is impossible to obtain a computer data with existing audit methods, they need new methods. Large public accounting firms to create software auditors to meet this need, with this software the auditors can obtain independent computer data (free) from data processing personnel.
Keywords: Accounting, Financial Statement, Audit, SIA
ABSTRAK
Teknologi Informasi berbasis komputer mempunyai pengaruh yang cukup besar dalam masyarakat modern terutama bagi organisasi perusahaan. Sekarang ini perusahaan dihadapkan dalam lingkungan yang berubah-ubah dan sangat kompetitif. Untuk itu peran teknologi informasi sangatlah penting bagi perusahaan untuk membantu dalam perbaikan proses bisnis dan pengambilan keputusan. Proses bisnis dan pengambilan keputusan akan lebih baik apabila perusahaan menerapkan teknologi infomasi dengan baik dan benar.
Salah satu bidang akuntansi yang banyak dipengaruhi oleh perkembangan TI adalah SIA. Pada dasarnya siklus akuntansi pada SIA berbasis komputer sama dengan SIA berbasis manual, artinya aktivitas yang harus dilakukan untuk menghasilkan suatu laporan keuangan tidak bertambah ataupun tidak ada yang dihapus. SIA berbasis komputer hanya mengubah karakter dari suatu aktivitas.
Sejalan dengan semakin terpadu dan kompleksnya sistem komputer, jumlah dan frekuensi bukti (evidence) non computer semakin menurun. Para auditor menghadapi kebutuhan yang semakin meningkat untuk menyaring data dari aplikasi komputer. Karena tidak mungkin mendapatkan suatu data komputer dengan metode-metode audit yang ada, maka mereka memerlukan metode-metode baru. Para kantor akuntan publik yang besar untuk membuat software para auditornya guna memenuhi kebutuhan ini, dengan software ini para auditor dapat memperoleh data computer secara independent (bebas) dari personil pengolahan data.
Kata Kunci : Akuntansi, Laporan Keuangan, Audit, SIA
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