Abstract

The purpose of this study is to analyze the role of auditors in the system development stage. Auditors are people who have certain expertise or qualifications in the field of finance. The main task of an auditor is to carry out audit activities, in other words the auditor is the person who has the authority to review and verify the truth of all financial statements. Auditors are also responsible for ensuring that companies do not violate tax laws. System development itself is the preparation of a new system to replace the old system as a whole or to improve an existing system. Internal auditors in systems development can have a direct impact on the subject of information systems, and can also have an indirect impact through the role of internal auditors in system maintenance (as an intervention) information systems. The results of the analysis in this study indicate that the role and involvement of auditors in system development is very influential. This can be seen from the auditor’s own function in the development of the current system.

Keywords

Auditor, System Development and Internal Auditor