PERAN ELECTRONIC DATA PROCESSING TERHADAP PENGENDALIAN AKUNTANSI
ABSTRACT: The application
of technology in enterprise information
systems should consider the users of the system so the technology can be useful
applied in accordance with the duties and ability of the user. The purpose of
this paper is to determine whether a
computer program has
to process a
transaction with the
balance of the
auditor testing benar.Dalam
computer will check whether the contents of the master file and transaction
file is the result of a computer process.
Furthermore, the computer
will greatly assist
independent auditors in
performing analytical procedures. Computers can quickly perform
ratio calculations, trend analysis, calculate percentages and others. Auditing
concepts relating to risk
assessment and how
to test and
other tests performed
to obtain sufficient
evidence to support
the independent auditor's opinion. In assessing control risk for a
company that uses computer technology, an independent auditor should consider
control risks arising as a result of use of computer technology.
Keywords: Electronic Data
Processing, Information Technology, Auditing, Accounting Controls
Penulis: ALVIN RICARDO
Kode Jurnal: jpakuntansidd120065
