Effectiveness of E-Audit Implementation in the Indonesian Audit Board
Abstract
This paper aimed to find the effectiveness of e-audit implementation in the Indonesian Audit board (BPK). This research was conducted on the auditors who have used e-audit when conducting financial audits. 225 auditors were given questionnaires in four BPK regional offices: namely Jakarta, West Java, Central Java, and East Java. The results show various levels of the effectiveness of e-audit implementation among the auditors from the 4 regional offices. The test results of the effectiveness show that the implementation of e-audit is quite effective in supporting state financial audits. The results show that there are different levels of the effectiveness of the e-audit implementation; this means there is a need to increase the socialization of the use and implementation of e-audit to support a state financial audit. Future research is expected to examine the factors that influence the difference of the effectiveness level of e –audit implementation in BPK. A broader examination of types of e-audit systems used by BPK will increase the general understanding of the research results.
Keywords: e-audit, effectiveness, Indonesian Audit Board
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