EVOLUSI AUDIT INTERNAL: TANTANGAN DAN PELUANG DI ERA DIGITAL

Bambang Wahyudi

Abstract


Penelitian ini bertujuan untuk mengkaji tantangan dan strategi adaptasi yang dihadapi auditor internal dalam konteks transformasi bisnis berorientasi digital. Fokus utama adalah pada dua tantangan utama: kebutuhan untuk mengintegrasikan teknologi canggih seperti AI dan RPA dalam proses audit, dan perubahan ekspektasi stakeholder serta dinamika kerja. Penelitian ini bertujuan untuk memberikan wawasan tentang bagaimana auditor internal dapat meningkatkan keterampilan dan pendekatan mereka untuk tetap relevan dan efektif dalam lingkungan yang cepat berubah ini. Metode penelitian ini melibatkan tinjauan literatur yang ekstensif, mencakup analisis tematik dari berbagai sumber termasuk jurnal akademis, laporan industri, dan studi kasus. Pendekatan ini memberikan pemahaman mendalam tentang praktik terkini, tantangan yang dihadapi, dan solusi yang diusulkan dalam audit internal di era digital. Kajian ini juga mencakup analisis peran kepemimpinan dalam pengelolaan perubahan dan pengembangan keahlian tim audit. Hasil penelitian menunjukkan bahwa adaptasi dengan teknologi canggih dan pengelolaan perubahan ekspektasi stakeholder merupakan kunci untuk audit internal yang efektif di era digital. Auditor internal memerlukan pelatihan berkelanjutan dan pengembangan keterampilan dalam aspek teknis dan bisnis untuk menghadapi tantangan ini. Pemimpin audit harus mengambil peran aktif dalam mendukung pengembangan tim dan mempromosikan budaya belajar dan adaptasi. Penelitian juga menekankan pentingnya keterampilan komunikasi, kolaborasi, dan fleksibilitas dalam mengelola tim audit yang beragam dan terdistribusi.


References


Akbar, Muhammad Azeem, Arif Ali Khan, Abdul Wahid Khan, and Sajjad Mahmood. “Requirement Change Management Challenges in GSD: An Analytical Hierarchy Process Approach.” Journal of Software: Evolution and Process 32, no. 7 (2020): e2246. Accessed December 8, 2023. https://onlinelibrary.wiley.com/doi/abs/10.1002/smr.2246.

Almaqtari, Faozi A., Najib H. S. Farhan, Hamood Mohammed Al-Hattami, and Tamer Elsheikh. “The Moderating Role of Information Technology Governance in the Relationship between Board Characteristics and Continuity Management during the Covid-19 Pandemic in an Emerging Economy.” Humanities and Social Sciences Communications 10, no. 1 (March 10, 2023): 1–16. Accessed December 9, 2023. https://www.nature.com/articles/s41599-023-01552-x.

Alqudah, Hamza, Noor Afza Amran, Haslinda Hassan, Abdalwali Lutfi, Noha Alessa, and Mohammed Amin Almaiah. “Examining the Critical Factors of Internal Audit Effectiveness from Internal Auditors’ Perspective: Moderating Role of Extrinsic Rewards.” Heliyon (2023). Accessed December 9, 2023. https://www.cell.com/heliyon/pdf/S2405-8440(23)07705-8.pdf.

Ayman Abdelrahim, and Husam-Aldin N. Al-Malkawi. “The Influential Factors of Internal Audit Effectiveness: A Conceptual Model.” International Journal of Financial Studies 10, no. 3 (September 2022): 71. Accessed December 9, 2023. https://www.mdpi.com/2227-7072/10/3/71.

Biju Nair. “The Evolution of Internal Audit in a Digital-First Environment.” ISACA. Accessed December 9, 2023. https://www.isaca.org/resources/news-and-trends/industry-news/2022/the-evolution-of-internal-audit-in-a-digital-first-environment.

Calderon-Monge, Esther, and Domingo Ribeiro-Soriano. “The Role of Digitalization in Business and Management: A Systematic Literature Review.” Review of Managerial Science (March 28, 2023). Accessed December 9, 2023. https://doi.org/10.1007/s11846-023-00647-8.

Chen, Chuan, Yibin Ao, and Yan Wang. “Sage Journals: Your Gateway to World-Class Journal Research.” Sage Journals 10, no. 6 (2018). Accessed December 8, 2023. https://journals.sagepub.com/doi/abs/10.1177/1687814018784193.

Gaosong, Qiu, and Yuan Leping. “Measurement of Internal Audit Effectiveness: Construction of Index System and Empirical Analysis.” Microprocessors and Microsystems (January 21, 2021): 104046. Accessed December 8, 2023. https://www.sciencedirect.com/science/article/pii/S0141933121002179.

Harahap, Tuti Khairani, Yuyut Prayuti, Nining Latianingsih, Amsari Damanik, Tiyas Maheni, Ida Farida, Mohamad Hidayat Muhtar, and Mustaqim. “PENGANTAR ILMU HUKUM.” Penerbit Tahta Media (May 30, 2023). Accessed October 29, 2023. https://tahtamedia.co.id/index.php/issj/article/view/255.

Havelka, Douglas, and Jeffrey W. Merhout. “Internal Information Technology Audit Process Quality: Theory Development Using Structured Group Processes.” International Journal of Accounting Information Systems 14, no. 3 (September 1, 2013): 165–192. Accessed December 9, 2023. https://www.sciencedirect.com/science/article/pii/S1467089512000760.

Hazaea, Saddam A., Jinyu Zhu, Ebrahim Mohammed Al-Matari, Nabil Ahmed M. Senan, Saleh F. A. Khatib, and Saif Ullah. “Mapping of Internal Audit Research in China: A Systematic Literature Review and Future Research Agenda.” Edited by Collins G. Ntim. Cogent Business & Management 8, no. 1 (January 1, 2021): 1938351. Accessed December 8, 2023. https://doi.org/10.1080/23311975.2021.1938351.

He, Gui-zhen, Yong-long Lu, Hua Ma, and Xiao-long Wang. “Multi-Indicator Assessment of Water Environment in Government Environmental Auditing.” Journal of Environmental Sciences 19, no. 4 (January 1, 2007): 494–501. Accessed December 9, 2023. https://www.sciencedirect.com/science/article/pii/S1001074207600837.

Huang, Dujuan, Song Chen, Gupeng Zhang, and Jiangfeng Ye. “Organizational Forgetting, Absorptive Capacity, and Innovation Performance: A Moderated Mediation Analysis.” Management Decision 56, no. 1 (January 1, 2018): 87–104. Accessed December 9, 2023. https://doi.org/10.1108/MD-03-2017-0200.

Hut-Mossel, Lisanne, Kees Ahaus, Gera Welker, and Rijk Gans. “Understanding How and Why Audits Work in Improving the Quality of Hospital Care: A Systematic Realist Review.” PLOS ONE 16, no. 3 (March 31, 2021): e0248677. Accessed December 9, 2023. https://journals.plos.org/plosone/article?id=10.1371/journal.pone.0248677.

Huy, Pham Quang, and Vu Kien Phuc. “Unfolding Sustainable Auditing Ecosystem Formation Path through Digitalization Transformation: How Digital Intelligence of Accountant Fosters the Digitalization Capabilities.” Heliyon 9, no. 2 (2023). Accessed December 9, 2023. https://www.cell.com/heliyon/pdf/S2405-8440(23)00599-6.pdf.

Kaawaase, Twaha Kigongo, Catherine Nairuba, Brendah Akankunda, and Juma Bananuka. “Corporate Governance, Internal Audit Quality and Financial Reporting Quality of Financial Institutions.” Asian Journal of Accounting Research 6, no. 3 (January 1, 2021): 348–366. Accessed December 8, 2023. https://doi.org/10.1108/AJAR-11-2020-0117.

Kai, Ren, Kong Yusheng, Albert Henry Ntarmah, and Chen Ti. “Constructing Internal Audit Quality Evaluation Index: Evidence from Listed Companies in Jiangsu Province, China.” Heliyon (2022). Accessed December 8, 2023. https://www.cell.com/heliyon/pdf/S2405-8440(22)01886-2.pdf.

Kamaruzzaman, Syahrul Nizam, Eric Choen Weng Lou, Phui Fung Wong, Ruth Wood, and Adi Irfan Che-Ani. “Developing Weighting System for Refurbishment Building Assessment Scheme in Malaysia through Analytic Hierarchy Process (AHP) Approach.” Energy Policy 112 (January 1, 2018): 280–290. Accessed December 9, 2023. https://www.sciencedirect.com/science/article/pii/S030142151730647X.

Lutfi, Abdalwali, and Hamza Alqudah. “The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19.” Sustainability 15, no. 9 (January 2023): 7704. Accessed December 9, 2023. https://www.mdpi.com/2071-1050/15/9/7704.

MacAskill, William, Weng Joe Chua, Hannah Woodall, and Janani Pinidiyapathirage. “Beyond the Written Reflection: A Systematic Review and Qualitative Synthesis of Creative Approaches to Reflective Learning Amongst Medical Students.” Perspectives on Medical Education 12, no. 1 (n.d.): 361–371. Accessed December 9, 2023. https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10503530/.

Mökander, Jakob, Jessica Morley, Mariarosaria Taddeo, and Luciano Floridi. “Ethics-Based Auditing of Automated Decision-Making Systems: Nature, Scope, and Limitations.” Science and Engineering Ethics 27, no. 4 (July 6, 2021): 44. Accessed December 9, 2023. https://doi.org/10.1007/s11948-021-00319-4.

Munizu, M., and S. Riyadi. “An Application of Analytical Hierarchy Process (AHP) in Formulating Priority Strategy for Enhancing Creative Industry Competitiveness.” Decision Science Letters 10, no. 3 (2021): 443–450. Accessed December 9, 2023. https://growingscience.com/beta/dsl/4838-an-application-of-analytical-hierarchy-process-ahp-in-formulating-priority-strategy-for-enhancing-creative-industry-competitiveness.html.

Paré, Guy, and Spyros Kitsiou. “Chapter 9 Methods for Literature Reviews.” In Handbook of eHealth Evaluation: An Evidence-Based Approach [Internet]. University of Victoria, 2017. Accessed December 8, 2023. https://www.ncbi.nlm.nih.gov/books/NBK481583/.

Puluhulawa, Jufryanto, Mohamad Hidayat Muhtar, Mellisa Towadi, Vifi Swarianata, and Apripari. “The Concept of Cyber Insurance as a Loss Guarantee on Data Protection Hacking in Indonesia.” Law, State and Telecommunications Review 15, no. 2 (September 12, 2023): 132–145. Accessed September 16, 2023. https://periodicos.unb.br/index.php/RDET/article/view/44206.

Quatrini, Elena, Francesco Costantino, Giulio Di Gravio, and Riccardo Patriarca. “Condition-Based Maintenance—An Extensive Literature Review.” Machines 8, no. 2 (June 2020): 31. Accessed December 8, 2023. https://www.mdpi.com/2075-1702/8/2/31.

Shen, Liqiong, Jing Yang, Xiaoyan Jin, Luoya Hou, Shaomei Shang, and Yan Zhang. “Based on Delphi Method and Analytic Hierarchy Process to Construct the Evaluation Index System of Nursing Simulation Teaching Quality.” Nurse Education Today 79 (August 1, 2019): 67–73. Accessed December 8, 2023. https://www.sciencedirect.com/science/article/pii/S0260691718306889.

Veerankutty, Farida, Thurasamy Ramayah, and Noor Azman Ali. “Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors.” Social Sciences 7, no. 8 (August 2018): 124. Accessed December 9, 2023. https://www.mdpi.com/2076-0760/7/8/124.

Yildirmaz, Hakki, M. Atilla Öner, and Nicole Herrmann. “Impact of Knowledge Management Capabilities on New Product Development and Company Performance.” International Journal of Innovation and Technology Management 15, no. 04 (August 2018): 1850030. Accessed December 9, 2023. https://www.worldscientific.com/doi/abs/10.1142/s021987701850030x.

Zhang, Daohai, Xianqiao Hou, and Jiayuan Guo. “How Does Digital Transformation Improve New Product Development Performance from the Perspective of Resource Orchestration?—Analysis Based on Configuration.” PLOS ONE 18, no. 11 (November 29, 2023): e0291652. Accessed December 9, 2023. https://journals.plos.org/plosone/article?id=10.1371/journal.pone.0291652.

Zhu, Jingjuan, Ling Xu, Yunzhong Liu, Dawei Zhu, and Liangliang Chen. “The Defects and Improvements of the Internal Control Audit in Chinese Universities with Respect to the Probabilistic Hesitant Fuzzy Environment.” Complexity 2021 (June 11, 2021): e2663119. Accessed December 9, 2023. https://www.hindawi.com/journals/complexity/2021/2663119/.




DOI: https://doi.org/10.47647/jrr.v6i1.2089

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.