Sustainability Audit : Threats and Opportunities in Accounting Practical Related to Its Role as Information System Audit
Keywords:
Sustainability Audit, Threats, Opportunities, Accounting Practical, Information System AuditAbstract
This research discusses the scientific field of auditing that has a relationship with continuous auditing in terms of opportunities and threats in accounting practice and its relationship with information systems auditing. Nowadays, auditing practices have been revolutionized by the development of information technology and basically information system auditing focuses on assessing the proper implementation, operation and control of information system resources in the organization. Several frameworks have been formulated for information systems to achieve improved audit performance related to compliance requirements, internal control evaluation and information system success. However, the concept of sustainability in information systems audit practice and the development of appropriate frameworks is still a discussion in the literature despite the concept of sustainability being a current topic in achieving the objectives of an entity. Therefore, this study aims to analyze what threats and opportunities exist in the concept of sustainability auditing and use them as a way to formulate an information systems audit by integrating sustainability in the audit process. Thus, it is expected to improve audit performance and increase auditor accountability and integrity.
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Copyright (c) 2024 Rana Fathinah Ananda, Yusnaini Yusnaini, Sari Nuzulina Rahmadhani (Author)
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