Auditor Competency to Conduct Remote Audits

Robiur Rahmat Putra, Kiko Armenita Julito, Sihar Tambun, Anjeli Frisilia

2023

Abstract

This research aims to obtain concepts and information about what competencies are needed by an auditor, if you want to become an auditor with remote audit skills. The research data sources are online news, YouTube and research articles for 3 years, specifically from 2021 to 2023. Data sources are selected based on credibility and suitability of the data to the problem being studied. Data processing uses NVivo 12 Plus software. There are four stages of data processing, the data input process, coding process, visualization process, and conclusion determination process. Coding validity was evaluated using a triangulation approach. The research results obtained seven competency points needed for auditors with remote audit skills. Firstly, two-way communication competency during the audit process. Second, master audit procedures in general. Third, have an attitude of professionalism. Fourth, be able to extract audit evidence from information and communication. Fifth, have IT-based audit certification. Sixth, master digital technology. Seventh, understand management information systems. The implications of the research results can be used by auditors or prospective auditors in the future. If you want to work as an auditor with remote audit skills, it is recommended that you master these seven competencies. For students who are prospective auditors, these seven competencies can be equipped and prepared now. With these seven competencies, it is hoped that they can become capital to become superior auditors in the era of digitalization in the future.

Paper Citation

in Harvard Style

Putra R., Julito K., Tambun S. and Frisilia A. (2023). Auditor Competency to Conduct Remote Audits. In Proceedings of the 4th International Seminar and Call for Paper - Volume 1: ISCP UTA '45 JAKARTA; ISBN 978-989-758-691-0, SciTePress, pages 304-310. DOI: 10.5220/0012581100003821

in Bibtex Style

@conference{iscp uta '45 jakarta23,
author={Robiur Rahmat Putra and Kiko Armenita Julito and Sihar Tambun and Anjeli Frisilia},
title={Auditor Competency to Conduct Remote Audits},
booktitle={Proceedings of the 4th International Seminar and Call for Paper - Volume 1: ISCP UTA '45 JAKARTA},
year={2023},
pages={304-310},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0012581100003821},
isbn={978-989-758-691-0},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th International Seminar and Call for Paper - Volume 1: ISCP UTA '45 JAKARTA
TI - Auditor Competency to Conduct Remote Audits
SN - 978-989-758-691-0
AU - Putra R.
AU - Julito K.
AU - Tambun S.
AU - Frisilia A.
PY - 2023
SP - 304
EP - 310
DO - 10.5220/0012581100003821
PB - SciTePress