Good Audit Planning Practices In The Digital Era
R Nelly Nur Apandi (a), Alfira Sofia (b), Hanifa Zulhaimi (c)

(a) Accounting Program, Universitas Pendidikan Indonesia, Bandung-Indonesia
(b) Accounting Program, Universitas Pendidikan Indonesia, Bandung-Indonesia
(c) Accounting Program, Universitas Pendidikan Indonesia, Bandung-Indonesia

Abstract

Audit planning is an important phase in the audit process. In the current digital era, there is a significant change in business processes to the digitalization era, so audit planning must pay attention to aspects of these changes. The purpose of this study is to identify important considerations that must be carried out by auditors in the planning phase in the current digitalization era. This research uses a qualitative study approach by conducting in-depth interviews with resource persons who have expertise in auditing, information technology and the digital economy. The results show that the important considerations that need to be considered by the auditor are a comprehensive understanding of the auditee on: 1) Information Technology-Based Accounting System, 2) IT Governance and the Possibility of Digital Fraud, 3) Business risks related to increasingly industry competition, 4) Analytical procedures using big data analysis- and other important things related to the auditors themselves, namely 5) Digital-Based Audit Working Papers. The results of the research have implications for current audit learning which must adapt to the audit environment in the digital era. The limitation of this study is that it focuses on aspects of audit planning in general, not specific to a particular industry, so that further research is expected to develop related to this.

Keywords: Audit Planning, Digital Era, Learning

Topic: Financial Management and Accounting