Titania
Badan Pengawasan Keuangan dan Pembangunan/ Universitas Sebelas Maret
DOI: https://doi.org/10.19184/jauj.v14i1.1883
ABSTRACT
The changes in information technology (IT) nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using Accounting Information System (AIS) the tasks can perform better and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good understanding of clients’ business process and knowledge about information technology, therefore audit will result in a good internal control. Internal control can detect whether organization’s objective can be achieved effectively and efficiently. The implementation of internal control on audit based on IT meets some constraint namely lack of qualified staff, development cost, and the need of continuous monitoring of internal control especially for network breakdown, hacked system, virus threatened, and difficulty tracing the audit trails.
Keywords: AIS based on Information Technology, Role and Constraint of Internal Control.
ABSTRAK
Perubahan dalam teknologi informasi (TI) saat ini telah memengaruhi banyak aspek, termasuk sistem akuntansi. Dalam akuntansi manual, karyawan perlu melakukan seluruh siklus akuntansi secara manual secara berkala, sedangkan dalam akuntansi terkomputerisasi, karyawan dapat menggunakan komputer dan perangkat lunak akuntansi untuk melakukan pekerjaan tersebut. Dengan menggunakan Sistem Informasi Akuntansi (SIA), tugas dapat dilakukan dengan lebih baik dan berbagai jenis laporan dapat dibuat dengan mudah. Perubahan dalam sistem akuntansi dapat berdampak pada proses audit. Audit perlu menyesuaikan sistem, baik dalam proses audit maupun personel yang melakukan audit. Personel harus memiliki pemahaman yang baik tentang proses bisnis klien dan pengetahuan tentang teknologi informasi, sehingga audit akan menghasilkan pengendalian internal yang baik. Pengendalian internal dapat mendeteksi apakah tujuan organisasi dapat dicapai secara efektif dan efisien. Implementasi pengendalian internal pada audit berbasis TI menghadapi beberapa kendala, yaitu kurangnya staf yang berkualitas, biaya pengembangan, dan kebutuhan pemantauan pengendalian internal secara terus menerus, terutama untuk kerusakan jaringan, sistem yang diretas, ancaman virus, dan kesulitan melacak jejak audit.
Keywords: Sistem Informasi Akuntansi (AIS) berbasis Teknologi Informasi, Peran dan Batasan Pengendalian Internal
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