eprintid: 28786
rev_number: 10
eprint_status: archive
userid: 1736
dir: disk0/00/02/87/86
datestamp: 2023-08-29 13:01:28
lastmod: 2023-08-29 13:01:28
status_changed: 2023-08-29 13:01:28
type: article
metadata_visibility: show
creators_name: Budiandru, Budiandru
creators_id: budiandru@uhamka.ac.id
title: Unveiling the Potential of Computer Based Audit Strategies A Comparative Study Between Conventional and Automated Approaches
ispublished: pub
subjects: HF5601
subjects: HG
abstract: This research compares the conventional audit approach with the automated audit approach in the context of
computer-based audit strategies. A comparative quantitative method was employed, using surveys and interviews as data collection
techniques. The majority of respondents (68%) preferred the automated audit approach, indicating a significant preference. The
analysis revealed that the automated audit approach can reduce dependency on human resources. The independent samples t-test
confirmed significant differences between the two audit methods in terms of efficiency and effectiveness. The automated audit
method demonstrated higher scores in efficiency and effectiveness. This study suggests adopting the automated audit method as a
more modern and efficient approach in auditing practices. Further research, encompassing a broader sample scope and diverse
industry variations, is suggested to gain a comprehensive understanding of preferences and factors influencing the acceptance of the
automated audit method.
date: 2023
date_type: published
publisher: Everat Journal AFMJ
official_url: http://everant.org/index.php/afmjh/article/view/1000
full_text_status: public
publication: Account and Financial Management Journal
volume: 8
number: 8
pagerange: 3191-3196
refereed: TRUE
issn: 2456-3374
citation:   Budiandru, Budiandru  (2023) Unveiling the Potential of Computer Based Audit Strategies A Comparative Study Between Conventional and Automated Approaches.  Account and Financial Management Journal, 8 (8).  pp. 3191-3196.  ISSN 2456-3374     
document_url: http://repository.uhamka.ac.id/id/eprint/28786/1/Unveiling%20the%20Potential%20of%20Computer%20Based%20Audit%20Strategies%20A%20Comparative%20Study%20Between%20Conventional%20and%20Automated%20Approaches.pdf
document_url: http://repository.uhamka.ac.id/id/eprint/28786/2/CopyrightForm.pdf
document_url: http://repository.uhamka.ac.id/id/eprint/28786/3/OVERVIEW%20OF%20PEER%20REVIEW%20PROCESS.pdf