[vc_empty_space][vc_empty_space]
Stakeholder Act as an IT and General Compliance Auditor
Surjandya, Fernando E.a, Meylianaa, Kosala R.a, Supangkat S.H.b, Dwiningrum D.a, Marshela M.a, Angelicaa, Amalia R.a
a Information Systems Audit Program, Information Systems Department, School of Information Systems, Bina Nusantara University, Jakarta, 11480, Indonesia
b School of Electrical Engineering and Informatics, Institut Teknologi Bandung, Bandung, Indonesia
[vc_row][vc_column][vc_row_inner][vc_column_inner][vc_separator css=”.vc_custom_1624529070653{padding-top: 30px !important;padding-bottom: 30px !important;}”][/vc_column_inner][/vc_row_inner][vc_row_inner layout=”boxed”][vc_column_inner width=”3/4″ css=”.vc_custom_1624695412187{border-right-width: 1px !important;border-right-color: #dddddd !important;border-right-style: solid !important;border-radius: 1px !important;}”][vc_empty_space][megatron_heading title=”Abstract” size=”size-sm” text_align=”text-left”][vc_column_text]© 2018 IEEE.Recently, the Indonesian government requires auditors, the need for auditors around 40,000 auditors in 2016, currently has only about 10,800 auditors, however, the lack of the auditors impacting the risk of financial loss for the state. Referring to the problem, this experimental research was conducted. The experiment of the research was conducted two times and the audit topic is a compliance audit in the year 2017 and year 2018. The goal of this research is to know, can the stakeholder act as an IT and general compliance auditor? The experiment was conducted by 8 university students in 2017 and 19 university students in 2018, and the supporting tools of audit activities the university student use the smartphone to capture the object as evidence. The experiment results with descriptive method show university students can act as an auditor and found several pieces of evidence that might cause future impact to the institution.[/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Author keywords” size=”size-sm” text_align=”text-left”][vc_column_text]audit,Compliance audits,Experimental research,Financial loss,stakeholder,Supporting tool,University students[/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Indexed keywords” size=”size-sm” text_align=”text-left”][vc_column_text]audit,compliance audit,stakeholder[/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Funding details” size=”size-sm” text_align=”text-left”][vc_column_text][/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”DOI” size=”size-sm” text_align=”text-left”][vc_column_text]https://doi.org/10.1109/SIET.2018.8693188[/vc_column_text][/vc_column_inner][vc_column_inner width=”1/4″][vc_column_text]Widget Plumx[/vc_column_text][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row][vc_row][vc_column][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][/vc_column][/vc_row]