Implikasi Teknologi Informasi pada Internal Audit: Tinjauan Literatur

Zaki Afif; Umiaty Hamzani; Nina Febriana Dosinta

doi:10.61132/anggaran.v4i3.2517

Authors

Zaki Afif Universitas Tanjungpura
Umiaty Hamzani Universitas Tanjungpura
Nina Febriana Dosinta Universitas Tanjungpura

DOI:

https://doi.org/10.61132/anggaran.v4i3.2517

Keywords:

Audit, Information Technology, Internal Audit, Literature Review, Technology Acceptance Model

Abstract

This study reviews research on the application of information technology in auditing, which has developed across various topics and approaches. The purpose of this study is to provide an overview of the existing research and identify opportunities for further research on the relationship between information technology and auditing. A semi-systematic literature review method was employed by examining published articles that discuss the relationship between information technology and auditing, including the research methods applied. The review indicates that previous studies have generally examined the application of information technology through concepts such as the Technology Readiness Index, Technology Acceptance Model (TAM), and blockchain in relation to auditing. The reviewed studies employed both quantitative and qualitative approaches. The findings demonstrate that information technology has been discussed primarily in the context of auditing in general, while its specific application to internal auditing remains relatively limited. Therefore, this literature review provides a foundation for expanding the scope and specificity of future research by integrating more than one information technology concept to examine its relationship with internal auditing. This approach is expected to contribute to the development of research on information technology applications in internal auditing and provide opportunities for more comprehensive investigations.

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