Development Of A Risk-Based Audit Application Using Cloud Computing Technology To Improve Audit Flexibility And Scalability In Public Accounting Firms
DOI:
https://doi.org/10.32486/aksi.v11i1.1073Keywords:
Audit application, Data processing, Digital transformation, Public accounting firms, Technology readiness levelAbstract
This research addresses the significant gap between the theoretical benefits of cloud computing technology in auditing and its practical application within Public Accounting Firms (KAP) in West Kalimantan, where 100% of surveyed firms still rely on manual data processing using Microsoft Excel. The study aims to design a risk-based audit application utilizing cloud technology to enhance audit flexibility and scalability. The research method is descriptive, focusing on analyzing user needs and challenges in existing manual audit data management processes. The expected outputs are intellectual property rights for the application named LABERCCO (Layanan Audit Berbasis Risiko dengan Computing Cloud), targeting a Technology Readiness Level (TRL) of 4–6. This application is intended to improve audit efficiency and effectiveness, support firm growth, and provide a competitive advantage in the digital era by addressing data security and cost efficiency concerns.
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