IPTEKS TEKNOLOGI INFORMASI TERHADAP PROSES AUDITING DAN PENGENDALIAN INTERNAL PADA PT. BANK SULUTGO

Authors

  • Intan F. Arunde
  • Ventje Ilat Sam Ratulangi University

DOI:

https://doi.org/10.32400/jiam.2.02.2018.21722

Abstract

The rapid development of Technology and Information has a very beneficial impact on PT. Bank SuluGo in conducting audits. The use of computers in modern times has an important role in corporate governance to achieve goals in the field of business. The purpose of this study is to determine the role of Information Technology in the audit at PT. SulutGo Bank. The role of Information Technology can facilitate auditors in completing work in their respective fields and can develop the performance of auditors and develop the ability of auditors to their respective primers in completing their work.

Keywords : Internal Audit, Information Technology (IT), Internal Control

Author Biographies

Intan F. Arunde

Alumni Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi.

Ventje Ilat, Sam Ratulangi University

Lektor Kepala pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset pada ilmu akuntansi dan ilmu keuangan khususnys dibidang akuntansi keuangan, akuntansi manajemen, manajemen strategi, dan akuntansi sektor publik.

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Published

2018-12-31

Issue

Vol. 2 No. 2 (2018): JIAM

Section

Articles

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