Unveiling the Potential of Computer Based Audit Strategies A Comparative Study Between Conventional and Automated Approaches

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

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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.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Depositing User:	Dr Budiandru Budiandru
Date Deposited:	29 Aug 2023 13:01
Last Modified:	29 Aug 2023 13:01
URI:	http://repository.uhamka.ac.id/id/eprint/28786

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