Abstract
This research is conducted to analyse the development of Information Technology System in Indonesia and its influence on the audit services business in financial statements and the audit services business opportunities in the development of Information Technology (IT). We used a descriptive method as a problem solving procedure that was investigated by describing the state of the subject or object in this study based on the facts that emerged or the results obtained. Information in financial statements is kept confidential by the company. However, electronic media are public media, which tend not to maintain the confidentiality of financial statements. Therefore, restricting the transactions or exchange of information in electronic media is necessary to maintain the financial statements. Audit results from auditors can be used by the company as a material to improve the system and the effectiveness of internal control.
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