Analysis of Digital Accounting Practices in Auditing for Internal Auditors

Jason Jo Suhadi and Sumini Salem ()
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Jason Jo Suhadi: Swiss German University
Sumini Salem: Swiss German University

A chapter in Proceedings of the 5th International Conference on Global Innovation and Trends in Economy 2024 (INCOGITE 2024), 2024, pp 223-233 from Springer

Abstract: Abstract The study considers how the implementation of digital accounting affects internal auditors in Indonesia and their views and opinions concerning the implementation of digital accounting from an internal auditor’s perspective. The study is using the qualitative method, which employs several in-depth interviews with internal auditors. Questionnaires are also distributed to support the statements from interviews with internal auditors. The analysis was completed using the descriptive analysis method. The result of this study shows that the majority of internal auditors have a positive view towards the implementation of digital accounting, as supported by the questionnaires given to internal auditors. Additionally, the study shows that the implementation of digital accounting in internal audits will lead to an increase in effectiveness and efficiency.

Keywords: Digital Accounting; Internal Auditors; Accounting Information System; Big Data (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-585-0_16

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DOI: 10.2991/978-94-6463-585-0_16

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