Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019)

Quality of Audit System Information for Internal Control Effectiveness

Authors
Inta Budi Setya Nusa
Corresponding Author
Inta Budi Setya Nusa
Available Online 13 January 2020.
DOI
https://doi.org/10.2991/aebmr.k.200108.046How to use a DOI?
Keywords
Information system audit, Accounting information systems, Internal control
Abstract
Information system audit is a tool used in the supervision and evaluation of inputs, data processes, and results of financial statements. This study aims to determine the effectiveness of information systems audits in helping control business processes that have an impact on improving internal control and be able to find solutions related to the implementation of information system audits. In reality, in its implementation; there is still fraud that occurs in the service and manufacturing industries due to weak internal control. This research method used the descriptive method to reveal the problem or condition of the data that relates to the implementation of an information system audit for Internal Control Quality. The unit of analysis of this study is that 43 commercial banks in Indonesia are registered with the Financial Services Authority. Verification analysis in this study uses statistical test equipment with Partial Least Square (PLS) based on structural equation testing. The results found that the implementation of an effective Information Systems Audit has a positive impact on Internal Control, which means that implementing an effective Information System Audit will have an impact on improving the quality of Internal Control.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Inta Budi Setya Nusa
PY  - 2020
DA  - 2020/01/13
TI  - Quality of Audit System Information for Internal Control Effectiveness
BT  - International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019)
PB  - Atlantis Press
SP  - 198
EP  - 202
UR  - https://doi.org/10.2991/aebmr.k.200108.046
DO  - https://doi.org/10.2991/aebmr.k.200108.046
ID  - Nusa2020
ER  -