Open AccessPENERAPAN KONSEP CONTINUOUS AUDITING: STUDI KASUS AUDIT KEPATUHAN TERHADAP PTK 007 DI SKK MIGAS
Author(s) -
Miftah Budi Setiawan,
Agung Nugroho
Publication year - 2017
Publication title -
info artha
Language(s) - English
Resource type - Journals
eISSN - 2581-0839
pISSN - 0852-6737
DOI - 10.31092/jia.v5i1.65
Subject(s) - audit , operational auditing , business , database transaction , accounting , process management , computer science , internal audit , database , joint audit
The use of information technology (IT) in the business transactions processing consequently will change the techniques from conventional to the computer-based audit techniques. SKK Migas, as an institution established to supervise and control the activities of oil and gas industry, is also required to utilize IT in carrying out the compliance audits on Governance Regulations (PTK 007). Based on the current condition, through simulation audit, it is concluded that the SKK Migas will be able to apply the concept of continuous auditing though still at the level 1 of theoritical continuous auditing framework. Thetypeof continuousaudittestingthatcanbeimplementedarevaluechaintransactiontrackingand chain transaction tracking.