| NIM | C2D021028 |
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| Namamhs | KAMIL AL FAUZI |
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| Judul Artikel | EFFECTIVENESS AND QUALITY OF REMOTE AUDITING |
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| Abstrak (Bhs. Indonesia) | Audit jarak jauh merupakan bentuk transformasi dalam praktik audit yang muncul sebagai respons terhadap perubahan lingkungan kerja, khususnya selama pandemi COVID-19. Penelitian ini bertujuan untuk mengkaji efektivitas dan kualitas audit jarak jauh dengan menggunakan pendekatan deskriptif kualitatif melalui studi literatur dari berbagai jurnal dan artikel ilmiah. Audit jarak jauh menawarkan efisiensi dalam hal waktu dan biaya, meningkatkan fleksibilitas kerja auditor, serta memperluas jangkauan audit dengan bantuan teknologi informasi. Selain itu, audit ini mendorong peningkatan kompetensi auditor dalam hal penggunaan teknologi, berpikir kritis, serta kemampuan komunikasi yang lebih adaptif. Temuan penelitian menunjukkan bahwa audit jarak jauh memiliki efektivitas dan kualitas yang sebanding dengan audit konvensional, selama prosedur audit dijalankan sesuai standar dan ditunjang oleh infrastruktur teknologi yang memadai. Namun, tantangan seperti keterbatasan observasi langsung, keamanan data, serta kesiapan organisasi dalam menerapkan sistem audit digital tetap menjadi perhatian. Secara keseluruhan, audit jarak jauh berpotensi menjadi metode utama dalam pelaksanaan audit di masa depan, dengan catatan penguatan regulasi, peningkatan kompetensi auditor, serta dukungan teknologi yang berkelanjutan.
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| Abtrak (Bhs. Inggris) | Remote auditing has emerged as a transformation in audit practices in response to changes in the work environment, particularly during the COVID-19 pandemic. This study aims to examine the effectiveness and quality of remote audits using a descriptive qualitative approach through literature review from various academic journals and scientific articles. Remote auditing offers time and cost efficiency, enhances auditors' work flexibility, and broadens audit coverage through the use of information technology. Moreover, this method encourages the development of auditors' competencies in technology utilization, critical thinking, and adaptive communication skills. The findings of this study indicate that remote auditing has effectiveness and quality comparable toconventional audits, provided that the audit procedures are conducted in accordance with established standards and supported by adequate technological infrastructure. However, challenges remain, such as limited direct observation, data security issues, and organizational readiness in implementing digital audit systems. Overall, remote auditing has the potential to become a primary method for conducting audits in the future, provided there is reinforcement of regulations, continuous improvement of auditor competencies, and sustainable technological support. |
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| Kata kunci | Audit jarak jauh, efektivitas audit, kualitas audit. |
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| Pembimbing 1 | Dr. Wita ramadhanti, S.E., MSA., Ak., CA |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2025 |
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| Jumlah Halaman | 10 |
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| Tgl. Entri | 2025-08-25 12:30:23.266424 |
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