Abstract

The purpose of this paper is to find out how audit techniques are assisted by computerization and the benefits that can be obtained from auditing techniques with computerized assistance. This study uses a descriptive approach. The data source used is secondary data obtained from several books and scientific journals related to the topics discussed. The results of this study indicate that computerized auditing techniques can help make it easier for auditors to find fraud, who are now also using the latest techniques along with developments and the computer world which is of course difficult to find auditors with simple audit techniques. For this reason, auditors are required to be able to quickly adapt to changing times by being able to apply audit techniques assisted by certain software that can be used

Keywords

Audit technique, Computerization, Auditor, Fraud, Benefits