PENERAPAN KONSEP CONTINUOUS AUDITING: STUDI KASUS AUDIT KEPATUHAN TERHADAP PTK 007 DI SKK MIGAS

INFO ARTHA

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Field Value
 
Title
PENERAPAN KONSEP CONTINUOUS AUDITING: STUDI KASUS AUDIT KEPATUHAN TERHADAP PTK 007 DI SKK MIGAS
 
Creator Setiawan, Miftah Budi
Nugroho, Agung
 
Subject
information system audit; continuous auditing
 
Description
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. 
 
Publisher Polytechnic of State Finance STAN
 
Contributor

 
Date 2017-05-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.pknstan.ac.id/index.php/JIA/article/view/65
10.31092/jia.v5i1.65
 
Source INFO ARTHA; Vol 5 (2016): EDISI SEPTEMBER; 107-126
JURNAL INFO ARTHA; Vol 5 (2016): EDISI SEPTEMBER; 107-126
2581-0839
0852-6737
10.31092/jia.v5i1
 
Language ind
 
Relation http://jurnal.pknstan.ac.id/index.php/JIA/article/view/65/53
 
Rights Copyright (c) 2017 INFO ARTHA
 

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