DAMPAK TEKNOLOGI INFORMASI DALAM PENGENDALIAN INTERNAL UNTUK MENGANTISIPASI KECENDERUNGAN KECURANGAN AKUNTANSI
ABSTRACT: Fraud or Cheating is
an act of deliberate dishonesty to deprive the rights or property of people / other
party. In the context of the audit of financial statements, fraud is defined as
the misstatements in the financial statements are done on purpose. Companies
that were identified to be cheating mayresult in bankruptcy. Here, the role of
the internal control system is needed. Management of designing a system of
internal controls so that they mendapatakan reliability of financial reports,
the efficiency and effectiveness of operations, and compliance with laws and
regulations. In the Modern Era, an internal control system can not be separated
from the development of Information Technology. When developing a business
enterprise and the need for increased information, usually the company will increase
its IT systems. The advantages of information technology is its ability to
handle complex business transactions in the sheer number of large efficiently.
With the good information technology would significantly reduce the opportunity
to commit fraud (Elder, Beasley, Arens, Jusuf: 2013).
Penulis: Claudia W.M. Korompis
Kode Jurnal: jpakuntansidd140952
