QUALITY OF AUDIT SYSTEM INFORMATION FOR EFFECTIVENESS OF INTERNAL CONTROL
Inta Budi Setya Nusa
Universitas Komputer Indonesia
Abstract
This study aims to determine the role of information system audit in examination activities to assess the companys business processes to improve internal control in accounting information systems. In the implementation, there is still fraud occurring in the service and manufacturing industries due to the weak internal control. This research method uses descriptive methods to reveal problems or data conditions related to the implementation of information system audits for Quality of Internal control. The unit of analysis of this research is that there are 43 commercial banks in Indonesia in the Financial Services Authority (OJK). Verification analysis in this study using statistical test tools with variance Partial Least Square (PLS) based structural equation test. The result is that the implementation of an Information System Audit has a positive impact on Internal Control, meaning that the better implementation of an Information System Audit will also have an impact on the quality of Internal Control.
Keywords: information system audit, accounting information systems, internal control
Topic: Accounting