Effect of Covid-19 on Audit Evidence Collection and Its Relationship with Fraud Detection

During the COVID-19, mostly human activities were hampered. In the heat of the Pandemic, human activities are encouraged to follow the Work from Home (WFH) policy. This creates obstacles to the process of collecting company data by the accountants for audit purposes by the auditors. The Auditors also have to make sure of the sufficiency and relevancy of the audit process that has been determined. In addition to collecting data for auditing, the auditor must also have to be able to detect potential fraud that occurs, With the Work from Home (WFH) policy which indirectly affects the movement of the auditors due to the existence of these limitations become it becomes a new challenge for auditors to continue to be able to detect potential fraud and it is hoped that later the results of the audit will meet with the financial statements users expectation. © 2022 ACM.

How Information Technology Literacy Moderated Factors Affecting Quality of Computer-Based Audit

The times require auditors to change, auditors no longer carry out the audit process using a manual system, but must switch to computer-based auditing. Especially in the era of the Covid-19 pandemic, which forced auditors to conduct remote audits, which of course had to be computerbased. Our research focuses on what factors can influence computer-based audit quality and what factors can moderate these factors. Our research uses independent variables, namely remote audit implementation, auditor performance and professionalism and in addition to using information technology literacy as a moderating variable. Our research is a quantitative study, using primary data distributed through questionnaires to auditors working in public accounting firms. For statistical data processing, we use the ordinary least square. The results of our study indicate that remote audit implementation, auditor performance and professionalism have a significant effect on computer-based audit quality and information technology literacy is able to moderate and strengthen the influence of these three variables. © 2022 IEEE.

Factors Affecting the Implementation of Remote Audit in the Audit Process in the COVID-19 Pandemic

This study aims to analyze the factors that affect the implementation of a remote audit with the UTAUT model. This study uses a survey method for data collection and uses SmartPLS 3 for data processing. The population of this study is auditors who work at a Public Accounting Firm in DKI Jakarta and use remote auditing while working. A sample of 90 respondents was obtained by purposive sampling. The results showed that the convenience of online access, performance expectations, and social influences significantly affected behavioral intentions. However, effort expectations had no significant impact on behavioral intentions. This study also shows that behavioral intentions significantly affect usage behavior, while the facilitation condition has no significant effect on the behavior of using remote audits. © 2022 ACM.

Extending the Occupational Safety and Health Management System as a Knowledge Management System Through the Mixed-Reality Remote Audit

Auditing is one of the most important stages in evaluating the effectiveness of an Occupational Safety and Health Management System (OSHMS), which is also recognized as a Knowledge Management System (KMS). According to the International Labor Organization (ILO), the audit process is part of the evaluation element, where the auditor must evaluate the OSH performance. The traditional audit might not be able to be conducted due to the Covid-19 pandemic and the Movement Control Order (MCO) scenario, therefore the remote audit is being viewed as a viable solution to ensuring the audit process continues. The solution could also be utilized beyond the pandemic period as it may become one of the effective method for the audit process. The paper describes how the OSHMS can be remotely audited utilizing Mixed Reality (MR) applications in a design thinking manner. To test the approach, preliminary data was collected in an OSH office. The findings of this paper will aid stakeholders in the relevant context in making investment decisions for digitising their OSH audit process in order to create a future-ready ecosystem. © 2022, Springer Nature Switzerland AG.

Automating the Audit Process of Management Systems Through Artificial Intelligence Methods

The chapter explores the impact of the COVID-19 pandemic on the extensive transformation of management processes audit, the prerequisites for this transformation and the development of models and methods to automate the management processes audit through artificial intelligence methods. The key feature of the transformation of audit processes is achieving inclusive and sustainable growth. Inclusive growth is considered not only in terms of the process itself but also in regard to its final result. Automation not only accelerates audit procedures, reduces time- and labor-intensive, mitigates the epidemiological risks to participants but also applies the findings to a wider range of processes. The impact of improvements is getting extensive for more people involved in various production operations. A detailed study has led to the development of the model for the application of artificial intelligence methods for automating the process audit of management systems. The creation of the model was prompted by the need to improve the capabilities to save both the sustainability of adaptable systems and processes and stable economic growth. The chapter identifies the most important tasks in developing an effective automated audit model, as well as the functionality of each element of the automated audit model and its implementation prospects. Also were analysed risks emerging from the implementation of this approach. © 2022, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

Review of Remote Audit in Occupational Safety and Health Management System through the Mixed-Reality Spectrum

The Occupational Safety and Health Management System (OSHMS) is a collection of interconnected or interacting elements that work together to define and implement Occupational Safety and Health (OSH) policies and objectives. Employers must guarantee that this system is effectively implemented to safeguard employees from hazards in order to attain those goals and eliminating work-related injuries, illnesses, diseases, incidents and deaths by using the guideline given by the International Labor Organization (ILO) as well as the Department of Safety and Health (DOSH) of Malaysia. Auditing is among the vital process in analyzing the performance of OSHMS. The audit process is part of the evaluation element, as described by ILO where the auditor needs to evaluate the OSH performance. However, due to the Covid-19 pandemic situation, the traditional audit could not be conducted, thus the remote audit is considered to be a viable option to ensure the audit process continues. Therefore, this paper intends to understand how the OSHMS especially in the university context can be remotely audited using Mixed Reality (MR) applications through a review of the literature. The findings indicate appropriate contexts of discussion for the study and also identified MR technology namely the 360-degree panoramic view technology that could be further studiedThe paper's contribution is a better knowledge of the OSHMS remote audit process through the usage of MR applications in a specialized setting. The findings of this study would be beneficial to the stakeholders in the relevant context particularly in the university in their investment decision-making for a future-ready ecosystem by digitising their enterprises. © 2021 IEEE.