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Application of Accounting Information System to Auditor Responsibility in Fraud Prevention

Aura Nur Zakiah(1), Defitri Agustini(2), Xepi Twinarti(3),


(1) Universitas Komputer Indonesia
(2) Universitas Komputer Indonesia
(3) Universitas Komputer Indonesia
Corresponding Author

Abstract


There are several cases of fraud happening at this moment, whether in Indonesia or everywhere else in the globe, the most common of which would be financial statement fraud. From the above data, it can be deduced that the fraud in question can be addressed by employing Audit Command Language (ACL) as a software tool for detecting and detecting fraud. In this case, if there is evidence of fraud, the auditor must report it to the committee audit or the board of Commissioners. This research aims to learn more about the current condition of the information assurance system and the auditors' responsibilities in the context of fraud. A descriptive qualitative strategy was employed in this study. This study uses the type of literature data, such as books, papers, articles, and a few other research journals. According to the literature review, the ACL software is software created to assist auditors in recognizing fraud in a company's financial statements, and in this situation, the application is effective. With this in mind, it can be stated that the requirement to implement an information assurance system in an ACL software improves fraud prevention, as proven by the availability of an auditor authorized to conduct an audit to determine is not whether the financial statements are free of a certain material. As a result, the decisions made by an auditor in presenting the audited financial statements of a business have a remarkable impact on the decisions established by an auditor in presenting the audited company's financial performance.

Keywords


Accounting information system; Audit command language (ACL); Auditor; Fraud

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