Analysis of the Influence of Information Technology on the Effectiveness and Efficiency of the Audit Process
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The development of information technology (IT) has brought significant changes to various aspects of life, including in the audit process. This study aims to examine the influence of IT use on the efficiency, effectiveness, and quality of audits. The use of audit software, data analytics, and information management systems allows auditors to access and analyze large amounts of data more quickly and accurately. Information technology not only speeds up the audit process, but also improves the quality and reliability of audit results through a more in-depth and comprehensive approach. The results of the study show that the use of IT provides various advantages in the implementation of audits and the overall audit process. However, the study also identifies challenges that auditors face, such as risks associated with IT usage. In conclusion, the rapid development of IT has a significant influence on the continuity of the company. IT implementation can improve the efficiency, effectiveness, and internal control of the company, thereby assisting the company in obtaining relevant and accurate information and supporting the achievement of the company's goals.
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