Reconstruction of Audit Frameworks from Financial Inspection toward System and Algorithm Evaluation in the Digital Ecosystem

Ana Rusmardiana; Gilang Ganjar; Subur Harahap

doi:10.55927/fjmr.v5i7.104

Authors

Ana Rusmardiana Universitas Indraprasta PGRI
Gilang Ganjar Universitas Indraprasta PGRI
Subur Harahap Universitas Indraprasta PGRI

DOI:

https://doi.org/10.55927/fjmr.v5i7.104

Keywords:

Digital Accounting, Audit, Algorithms, Information Systems, Quality Audit

Abstract

This article is motivated by the transformation of the digital ecosystem that drives the shift in auditing from financial inspection to evaluation of systems and algorithms. This study aims to analyze the influence of algorithmic evaluation on audit quality and system reliability. The method used was a quantitative survey of 120 respondents (auditors and IT practitioners) with regression analysis. The results show that evaluation of systems and algorithms improves the accuracy, efficiency, and transparency of audits, with the reliability of the system as the main mediator. It was concluded that the reconstruction of algorithm-based audit frameworks strengthens the relevance of accounting in the digital era.

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