Effectiveness Of Audit Tool And Linked Archived System (Atlas) InPreventing Fraud In Financial Statements
Keywords:
Audit, ATLAS, Financial Prevention, Financial Statement, Technology Based AuditingAbstract
The development of digitization in information technology has had
a significant impact on various aspects of life, one of which is in the
field of auditing. As we know, the auditing process has been
transformed into a computer-based system, one of which is through
the use of the ATLAS application. This application was developed
with the main objective of supporting the auditing process to
comply with applicable auditing standards. This study was
conducted to evaluate the effectiveness of the ATLAS application
in analyzing potential fraud in financial statements. The method
used was qualitative with a descriptive approach, based on theory
and previous research results. The data obtained was analyzed
systematically, and conclusions were drawn based on the analysis
results. The results of the study show that the ATLAS application is
considered effective in its use and is able to assist auditors in
detecting or analyzing fraud in client financial statements. However,
it should be emphasized that the handling of fraud found is not the
responsibility of financial statement audits, but falls within the scope
of investigative audits. Financial statement audits themselves focus
on providing opinions or assessments regarding the fairness of the
presentation of financial statements prepared by clients.
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Copyright (c) 2026 Intanti Permata Putri Marpaung, Kayla Ramadhani Naibaho, Melisa Losari Tanjung, Sarah Rita Annisa Saragih, Deliana Deliana (Author)
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