This study aims to analyze the role of information technology to remote auditing during the covid 19 pandemic. Covid 19 has changed the work style of auditors in the manual/traditional audit process to remote audit, as a solution in dealing with the impact of the pandemic. This condition demands that the auditor profession in preparing or dealing with remote audits will be closely related to the use of information technology. This research method is literature review. The data is obtained from articles uploaded on Google, Google Scholar and Sciencedirect with the keyword: remote audit and information technology. After collecting, a descriptive analysis was carried out to answer the research objectives. The result is that during the COVID-19 pandemic, remote auditing has become a solution to the impacts of covid 19, such as social distancing. Auditors in carrying out remote audits need information technology facilities in the audit process. Information technology has a vital role in remote auditing from planning, working papers, documentation, communication and supervision. Information technology is an integral part of remote auditing.
Menurut UU No 20 Tahun 2003 Pendidikan adalah usaha dasar dan terencana untuk mewujudkan suasanabelajar dan proses pembelajaran agar peserta didik secara aktif mengembang potensi dirinya untuk memilikikekuatan spiritual keagamaan, pengendalian diri, kepribadian, akhlak mulia, serta keterampilan yang diperlukandirinya, masyarakat, bangsa dan negara. Permasalahan dalam penelitian ini adalah bagaimana dampak pendemicovid-19 bagi para mahasiswa dalam pendidikan. Metode penelitian ini menggunakan pendekatan yuridis sosiologis,dengan pengumpulan data sekunder, untuk membuktikan bahwa para mahasiswa terkena dampak atas pandemicovid 19. Data yang diperoleh dianalisis secara kualitatif. Berdasarkan dalam penilitian ditemukan bahwa denganadanya pandemi covid-19 para mahasiswa sangat merasakan dampaknya pada proses pembelajaran mereka. Dirumahaja membuat para mahasiswa mengalami stres dengan alasan banyaknya tugas dari dosen, tidak leluasa main denganteman-teman diluar rumah dan mereka cenderung main sosial media serta game sampai lupa waktu. Hal tersebutsangat mengganggu psikologi mereka
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.