AUDIT SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER

Abstract

Audit Information System Accounting bases on computer is a systematic process for in objective get and evidence evaluation hits statement of action subject and transaction that economy value, to ascertain compatibility level between statement referred [as] and criterion result that was established, and communicate reult to users that have interest (American Accounting Association). Audit is conducted by internal auditor and auditor external. Responsible Internal auditor to help the party of management improves effectivity and efesiensi organisasional, entered help design and mengimplementasikan Information system Akuntansi that give contribution at company aims. External Auditor responsible at interested parties to company and investor, despite that indirectly have interest in Information system efectivity Accountany in company. Internal audit Existence in business organization (company) is to sufficiency evaluation and effectivity of operation system internal company, and specify facility from responsibility execution that really conducted. Type of internal audit activity in company cover financial audit, information system audit and operational audit or management. Whereas audit processes covers step: plan, collect evidence, evidence evaluation and communicate audit result to the party of management. Keywords: Audit Information System Accounting Bases on Computer