Gunawan, Sandy and Ipung, Heru Purnomo and Gaol, Ford Lumban (2012) Acceptance Factor of Conventional Auditing and Computerised Audit Assisted Tool and Technique in Term of Fraud Potential Avoidance. Bachelor thesis, Swiss German University.

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Abstract

The Research is To understand what the factor that cause many company in indonesia not to move forward to software based auditing. In this research trying to analyse that adoption or implement of CAATTs can reduce fraud act in auditing. and also study why organisation in indonesia should move forward to software based auditing and software based auditing abel to reduce company lost and detect or prevent fraud in auditing process. In this Research methodology questionnaire is used as the instrument in order to collect a primary data as the source. Reliability and validity test using SPSS 15 to study direct effect of the examined variables of the factor cause company still using conventional method auditing(with excel or spreadsheet) considering benefit of CAATTs and also to proof that CAATTs provide better prevention and detect fraud in auditing. In this Thesis, we found out that cost is the main factor of company still using conventional method. CAATTs give better prevention and detection in fraud auditing because CAATTs provide transparency data, more in access data, bigger data size capacity, integrity, reliability, accuracy due conversion and ability to analyzing data from various source. another benefit of CAATTs is increase Usefulness, Effectiveness and performance, Ease to use, Cost saving and prevent revenue leakage.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	Acl; Conventional Auditing; Software based Auditing; Fraud Auditing; CAATTs
Subjects:	H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing Q Science > QA Mathematics > QA76 Computer software > > QA76.94 Electronic data processing--Auditing
Divisions:	Faculty of Engineering and Information Technology > Department of Information Technology
Depositing User:	Astuti Kusumaningrum
Date Deposited:	24 Mar 2021 15:19
Last Modified:	24 Mar 2021 15:19
URI:	http://repository.sgu.ac.id/id/eprint/1178

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