Best Practices in Due Professional Care: An it Audit Perspective

Competence and Professional Care of External Auditor on Information Technology Audit

“…The results of this study indicated that this study was consistent with previous research by Frederick Gallegos (2004) who stated that due professional care serves as a foundation to ensure that the client receives a high-quality review and research by Devale and Kulkarni (2015) who stated that computer aided audit techniques may produce a large proportion of the audit evidence developed on IS audits and, as a result, the IS auditor should carefully plan for and exhibit due professional care in the use of computer aided audit techniques. The main difficulty and modeling and formalizing knowledge in the audit field is the complexity of information system audit, which requires performing of some expertise that use knowledge from separate or interrelated field of knowledge.…”

Model Pengukuran Kualitas Audit Internal (Studi Pada Auditor Internal Pada Perusahaan Swasta, BUMD dan BUMN di Kota Medan)

“…Auditor yang cermat dan teliti akan lebih mudah dan lebih cepat untuk mengungkap berbagai kecurangan yang terjadi dalam penyajian laporan keuangan (Rahardjo, 2017). Gallegos & Carlin (2004) auditor terhadap auditee. Yang lain percaya bahwa due professional care menunjukkan harapan untuk menambah nilai kepada klien dengan memberikan solusi, bukan masalah.…”

“…Yang lain percaya bahwa due professional care menunjukkan harapan untuk menambah nilai kepada klien dengan memberikan solusi, bukan masalah. Selanjutntya dinyatakan bahwa indikator due professional care adalah kompetensi teknis, penilaian, dan pengetahuan bisnis (Gallegos & Carlin, 2004).…”