SIMULASI PENERAPAN E-AUDIT DENGAN PENDEKATAN METODE RAD PADA PEMERIKSAAN LKPD DI BPK RI
Implementation of e-audit conducted in Audit Board of Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia, BPK) in 2015. E-audit is an audit technique that combines data center of BPK with the electronic data which is checked by BPK. With the e-audit, BPK can do the recording, process...
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| Main Authors: | , |
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| 格式: | Theses and Dissertations NonPeerReviewed |
| 出版: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| 主題: | |
| 在線閱讀: | https://repository.ugm.ac.id/130082/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70494 |
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| 總結: | Implementation of e-audit conducted in Audit Board of Republic of Indonesia
(Badan Pemeriksa Keuangan Republik Indonesia, BPK) in 2015. E-audit is an audit
technique that combines data center of BPK with the electronic data which is checked
by BPK. With the e-audit, BPK can do the recording, processing, exchange, use and
monitoring of data sourced from various parties concerned in order to examine the
financial management of the state.
The research was done by building a prototype of the portal e-audit is the
primary interface used by the team of inspectors and inspection agencies.
Development of the prototype using the approach method of Rapid Application
Development (RAD). With the prototype portal e-audit, inspection is carried out
simulations Local Government Finance Report (LKPD) involving BPK RI
Representative DIY Province and local government in the province of Yogyakarta,
in order to identify the things that need to be prepared by the BPK RI and Local
Government in the implementation e-audit is particularly true in the province of
Yogyakarta.
The results showed a variety of aspects must be considered by the BPK and
Local Government in the implementation of e-readiness audit portal include e-audit,
technical guidance on data access, user guidelines and service information from the
BPK. The results of this study can be used by the BPK and local governments in
improving the implementation of e-audit preparation, especially regarding the
accessibility and functionality of the portal e-audit, the necessary data acquisition
mechanism, identification of financial applications that use the local government, the
mechanism of the test data as well as the availability of the Standard Operating
Procedures (SOP) for each activity the use of e-audit portal.
Keywords� e-Audit, simulation, audit, BPK RI, the local government. |
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