Internal Audit Strategies for Dealing With Digital Risk in the Digital Economy

Xie, Xiaofei

doi:10.2991/aebmr.k.201205.030

Cited by 4 publications

(2 citation statements)

References 8 publications

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“…Hal ini menyebabkan risiko perusahaan juga mengalami perubahan. Xiaofei (2020) menyatakan bahwa risiko digital ada di setiap aspek perusahaan, pencegahan dan pengendaliannya sulit dan memiliki akibat yang serius. Risiko digital bersifat sangat kompleks karena setiap organisasi memiliki risiko yang berbeda karena menggunakan aplikasi yang berbeda serta orang dan alat yang digunakan juga berbeda-beda.…”

Section: Kajian Pustakaunclassified

Kesiapan Auditor Internal Dalam Menghadapi Era Digital

Winarto

2021

Jurnalku

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Sudah banyak penelitian yang membahas mengenai belum siapnya auditor internal dalam menghadapi era digital. Penelitian ini bertujuan untuk memperoleh pemahaman mengenai tantangan yang dihadapi unit satuan pengawasan intern (SPI) untuk menjalankan fungsi audit di era digital. Metode yang digunakan adalah kualitatif studi kasus dengan wawancara sebagai instrument untuk mengumpulkan data. Selain itu digunakan pula studi literatur sebagai triangulasi. Hasil penelitian ini menunjukan bahwa kendala anggaran dan independensi menjadi tantangan pemenuhan. Terdapat dua solusi yang ditawarkan agar SPI siap melakukan tugas audit di era digital. Solusi jangka pendek dapat dilakukan dengan melakukan rotasi pegawai di bidang IT di bagian lain. Solusi jangka Panjang dengan melakukan pelatihan terhadap seluruh auditor dan penggunaan tenaga ahli untuk audit teknologi informasi yang rumit dan kompleks.

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Section: Kajian Pustakaunclassified

Kesiapan Auditor Internal Dalam Menghadapi Era Digital

Winarto

2021

Jurnalku

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“…A period of change requires internal auditors to carry out four transformations [10]. First, internal auditors must improve themselves in information technology, such as system intelligence and cloud audits.…”

Section: Introductionmentioning

confidence: 99%

Environmental sustainability: insight into paperless policy and integrated audit internal system

Khafid,

Suryandari,

Hidayah

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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Universitas Negeri Semarang (UNNES) is one of the higher education institutions with legal status in Indonesia that has launched conservation. Therefore, every program implemented must be based on environmental preservation. This research examines the relationship between paperless policy and the internal audit system on environmental sustainability. The research method uses primary data and secondary data. Data analysis applies a comprehensive descriptive analysis. The results showed that applying a paperless policy at UNNES reduced the amount of paper used. In addition, an integrated internal audit system can reduce paper use. The existence of an internal audit system that all units can access via the Internet can reduce paper usage figures. This non-corrosive use policy has been able to participate in preserving the environment. Hence, applying a paperless policy accompanied by providing integrated internal audit system facilities can maintain environmental sustainability.

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The digital ecosystem risk in digital banking: A case study

Firdaus

Tobing

2022

RGC

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Rapid technological development encourages disruptive innovation that transforms the concept of the value chain into a digital ecosystem. Companies can leverage the resources of other companies as part of their value chain, without having to own them. It can generate greater risk due to external factors that cannot be controlled directly. Digital Bank Z is a digital bank with a large business ecosystem transforming from Book Bank I. They need to address these potential risks through good risk management while digital banking expansion in Indonesia is increasing rapidly. This case study aims to obtain an evaluation of how the digital transformation and risk management held by Digital Bank Z as well as to produce the conceptual framework for digital ecosystem risks. This qualitative research conducted semi-structured interviews as triangulation with informants from Digital Bank Z and Financial Services Authority or Otoritas Jasa Keuangan (OJK). Digital transformation produces competitive advantages for Digital Bank Z through higher interest rates, but the regulator cited, “digital bank is not a disruptor or competitor”. Recently, risk management is more focusing on operational risk due to no specific regulation of digital banks yet. As recommendations, the conceptual framework provides three stages to identify the risk of collaboration and the digital ecosystem.

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Internal Audit Strategies for Dealing With Digital Risk in the Digital Economy

Cited by 4 publications

References 8 publications

Kesiapan Auditor Internal Dalam Menghadapi Era Digital

Kesiapan Auditor Internal Dalam Menghadapi Era Digital

Environmental sustainability: insight into paperless policy and integrated audit internal system

The digital ecosystem risk in digital banking: A case study

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