Current auditor expertise and future relevance of innovative audit technology: Evidence from Indonesia public sector auditor (Record no. 528676)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02117nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250101b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Yahya, M. Rizal Jalaluddin and Batara, Gamal |
| 245 ## - TITLE STATEMENT | |
| Title | Current auditor expertise and future relevance of innovative audit technology: Evidence from Indonesia public sector auditor |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Asia Pacific Journal of Public Administration |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 46(4), Dec, 2024: p.471-487 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The COVID-19 pandemic has inevitably accelerated technology adoption in almost all industries, including the auditing industry. Indonesia’s supreme audit institution (Badan Pemeriksa Keuangan-Republik Indonesia – BPK-RI) as a government auditor had to use remote audit technologies in conducting state financial audits. Despite the widespread adoption of digital technologies in public administrations, little attention has been paid to the expertise level of auditors as the main users of audit technologies. This study aims to investigate current auditor expertise, and the future importance, of 18 innovative audit technologies identified from relevant studies. In addition, this study also aims to compare the importance of the technologies with current auditor expertise to identify the relevance-knowledge gap (expertise gap). We surveyed state external auditors (supreme auditors) from Badan Pemeriksa Keuangan Republik Indonesia – BPK-RI. We used t-test and deviation analysis to analyse the data. Cloud computing, self-service reports, and scanbots are perceived as the most relevant technologies, and auditors perceive their knowledge of most technologies as moderate. The results also reveal an expertise gap ranging from moderate to high across all the innovative audit technologies. It appears crucial for policymakers to focus on educational efforts to bridge this gap.- Reproduced https://www.tandfonline.com/doi/full/10.1080/23276665.2024.2312139 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Remot Audit, Technologies, Public sector audit, Technology relevance, Technology expertise. |
| 9 (RLIN) | 49645 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Asia Pacific Journal of Public Administration |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2025-01-01 | 46(4), Dec, 2024: p.471-487 | AR134070 | 2025-01-01 | Articles |