Evaluation of Remote Audit Implementation Based on the Perspective of Auditee Fraud Opportunities Due to the Covid-19 Pandemic
DOI:
https://doi.org/10.18502/kss.v9i4.15112Abstract
This study aims to ascertain the auditor’s attention to the conditions of auditee fraud opportunities that arise due to the covid-19 pandemic, to discover the changes in auditors’ work practices due to the covid-19 pandemic to cause the acceleration of digital audit adoption, to understand the remote auditing implementation system in order to minimize the opportunities for fraud that occur, and to understand the evaluation of remote auditing implementation from the auditor’s perspective. A qualitative methodology is used in this investigation. Primary and secondary sources of data were employed. Senior auditors from the ABC, DEF, and GHI Public Accounting Firms were interviewed to gather primary data. An initial description of the informants was obtained using secondary material that was found online. Using interviews and documentation, data was gathered in this way. The procedures of data collecting, data reduction, data presentation, and conclusion-making are utilized in the data analysis approach. According to the study’s findings, the auditor can address the issue of potential fraud by becoming more knowledgeable about relevant topics, making critical assessments of going-concern claims, exercising professional skepticism, and developing a good audit plan. However, the auditor cannot address the issue of limited work activities without paying professional dues, which are resolved by adapting working practices to audit procedures. Remote and accelerated audit digitization, remote auditing implementation systems to reduce the possibility of fraud are implemented through the application of several procedures that are most appropriate to the client’s situation, and evaluation of remote audit implementation, which refers to rules and standards that still need to be taken into account by related parties like IAPI in order to obtain a detailed and structured system.
Keywords: fraud, technology adoption, remote audit
References
Agustin F. Respon Internal Audit atas Dampak Pandemi Covid-19. Akuntabilitas. 2021;15(2):293–306. DOI: https://doi.org/10.29259/ja.v15i2.14152
Alam M. Organisational processes and COVID-19 pandemic: implications for job design. Journal of Accounting and Organizational Change. 2020;16(4):599–606. DOI: https://doi.org/10.1108/JAOC-08-2020-0121
Albitar, K., Gerged, A. M., Kikhia, H., & Hussainey, K. (2021). Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting and Information Management, 29(1), 169–178. https://doi.org/https://doi.org/10.1108/IJAI. M-08-020-0128 DOI: https://doi.org/10.1108/IJAIM-08-2020-0128
Andari, I. G. A. M. P., Sunarsih, N. M., &
Pramesti, I. G. A. A. P. (2020).
Analisis Faktor-Faktor Yang Mempengaruhi Financial Statement Fraud Dalam Perspektif Fraud Triangle Pada Perusahaan Perhotelan Di Kabupaten Badung Pada Masa Pandemi Covid-19. Repository UNMAS Denpasar.
Bradbury, M., & Howieson, B. (2020). Editorial: Evidence on APRA Proposals and Impact of COVID-19 on Expected Credit Loss Accounting. Australian Accounting Review, 30(3), 157–158. https://doi.org/https://doi.org/10.1111/aua. r.12323 DOI: https://doi.org/10.1111/auar.12323
Darmawan Suwandi E. (2021). Kualitas Audit Perusahaan Pada Masa Pandemic Covid 19 (Studi Literatur). Jurnal Akuntansi Keuangan Dan Bisnis, 14(1), 27–36. https://jurnal.pcr DOI: https://doi.org/10.35143/jakb.v14i1.4646
. ac.id/index.php/jakb/
Eulerich, M., Wagener, M., & Wood, D. A. (2021). Evidence on Internal Audit Effectiveness from Transitioning to Remote Audits Because of COVIDhttps:// doi.org/10.2139/ssrn.3774050.
19. SSRN Electronic Journal, 1–22. https://doi.org/10.2139/ssrn.3774050. DOI: https://doi.org/10.2139/ssrn.3774050
Gusma Putra, D. (2021). Pendekatan Remote Auditing untuk Internal Audit dalam Mendeteksi Kecurangan (Fraud) pada Masa Pandemi Covid- DOI: https://doi.org/10.24036/jmpe.v4i1.10575
19. Jurnal EcoGen, 4(1), 1–9. http://ejournal.unp.ac.id/students/index.php/pek/article/view/10575/
Hardies, K., Vandenhaute, M. L., & Breesch,
D. (2018). An Analysis of Auditors’ Going-Concern Reporting Accuracy in Private Firms. Accounting Horizons, 32(4), 117-132. https://doi. org/ https://doi.org/10.2308/acch-52297. DOI: https://doi.org/10.2308/acch-52297
Homer, E. M., & Higgins, G. E. (2019). An examination of blameworthiness on the federal sentencing of organizations to implement corporate compliance programs. Social Science Journal. https://doi.org/https://doi.org/10.1016/j.sos. cij.2019.09.03
IAPI. (2020). Featured in TechCrunch. Devisi Teknis Dan Standar IAPI, 1–11. KPMG. (2020). Telecommunications Financial reporting implications of COVID-19.
Mareque, M., López-Corrales, F., & Pedrosa,
A. (2017). Audit Reporting for Going Concern in Spain during the Global Financial Crisis. Economic Research, 30(1), 154-183. https://doi.org/10.1080/1331677X.2017.1305787. DOI: https://doi.org/10.1080/1331677X.2017.1305787
Mungkasa O. Working from Home (WFH): Towards a New Order in the Era of the COVID-19 Pandemic. Jurnal Perencanaan Pembangunan. The Indonesian Journal of Development Planning. 2020;4(2):126–50. DOI: https://doi.org/10.36574/jpp.v4i2.119
Nabila K, Sasmita ME, Adawiyah R, Putri DM. Information And Communication Technology : Mendorong Efisiensi Kinerja Auditor Selama Pandemi Covid-19. El Muhasaba : Jurnal Akuntansi. 2022;13(1):1–16. DOI: https://doi.org/10.18860/em.v13i1.12165
Nuijten A, Keil M, Pijl GV, Commandeur H. IT Managers’ vs. IT Auditors’ Perceptions of Risks: An Actor– Observer Asymmetry Perspective. Inf Manage. 2018;55(1):80–93. DOI: https://doi.org/10.1016/j.im.2017.04.002
17.04.002
Pasupati B, Husain T. COVID-19 Pandemic: Audit Delay and Reporting in Indonesian. Research Inventy. International Journal of Engineering And Science. 2020;10(11):8–11. Available from: www.researchinventy.com
Purnamawati, I.G.A. (2018). Dimensi Akuntabilitas dan Pengungkapan Pada Tradisi Nampah Batu. Jurnal Akuntansi Multiparadigma, 10(2), https://doi.org/10.18202/jamal.2018.04.9019. DOI: https://doi.org/10.18202/jamal.2018.04.9019
312-330.
Purnamawati, I.G.A. & Adnyani. (2019). The Government Auditor Professionalism Determinant. AKRUAL: Jurnal Akuntansi, 10(2), 105-118. DOI: https://doi.org/10.26740/jaj.v10n2.p105-118
Purnamawati IG, Adnyani NK. Peran Komitmen, Kompetensi, Dan Spiritualitas Dalam Pengelolaan Dana Desa. Jurnal Akuntansi Multiparadigma. 2019;10(2):227–40. DOI: https://doi.org/10.18202/jamal.2019.08.10013
Purnamawati IG, Yuniarta GA, Elly H. Local Agricultural Products Strategy to Improve Resilience in a New Adaptation Era. Ekuitas. Jurnal Pendidikan Ekonomi. 2021;9(1):18–26. DOI: https://doi.org/10.23887/ekuitas.v9i1.32918
Purnamawati IG, Yuniarta GA. Loan Restructuring, Human Capital and Digital towards MSME Performance In the COVID-19 Pandemic. Asia-Pacific Management and Business Application. 2021;10(2):177–92. DOI: https://doi.org/10.21776/ub.apmba.2021.010.02.5
192. https://apmba.ub.ac.id/index.php
/apmba/article/view/473
Saleem KS. (2021). The Impact of the Coronavirus Pandemic on Auditing Quality in Jordan. International Journal of Innovation, Creativity and Change, 15(4), 31–40. www.ijicc.net
Santia T. (2021). Awas, Kecurangan di Industri Keuangan Naik Selama Pandemi Covid-19. https://www.lipu tan6.com. (25 Oktober 2021)
Satyawan, M. D., Triani, N. N. A., Yanthi, M. D., Siregar, C. S., & Kusumaningsih,
A. (2021). Akselerasi Peran Teknologi Dalam Audit Saat Covid-
Jurnal Akuntansi Multiparadigma, 12(1), 186–206. https://doi.org/10.21776/ub.jamal. 2021.12.1.11. DOI: https://doi.org/10.21776/ub.jamal
Schaltegger S. Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting. Journal of Accounting and Organizational Change. 2020;16(4):613–9. DOI: https://doi.org/10.1108/JAOC-08-2020-0117
Silaban MW. (2021). BPK Sebut 3 Penyebab Risiko Pengelolaan Keuangan Rawan Fraud saat Pandemi Covid. https://bisnis.tempo (10 Desember 2021)
Tedjasuksmana, B. (2021). Optimalisasi Teknologi Dimasa Pandemi Melalui Audit Jarak Jauh Dalam Profesi Audit Internal. Prosiding Senapan, 1(1.1), 313–322. DOI: https://doi.org/10.33005/senapan.v1i1.250
Wijaya BK, Mariani WE. Dampak Pandemi Covid-19 Pada Sektor Perhotelan Di Bali [WMBJ]. Warmadewa Management and Business Journal. 2021;3(1):49–59. DOI: https://doi.org/10.22225/wmbj.3.1.2021.49-59
