Bambang Leo Handoko
ABSTRACT
During the COVID-19 pandemics, auditors are required to do remote audit from their home or office. With the limitation of movement of the auditor, big data is the solution for the auditor as the data availability in large amounts in order to make the right decision where the process can be done quickly in effective and efficient ways. In order to help auditors do their jobs, it requires a supporting factor on doing remote audit which is technology, organization and environment. The possibilities to do audit with population based increased the fraud detection and quality of audit generated by the audit process. This article intends to define the differences, roles, fraud detection and impact of big data analytics on audit quality generated from remote audit process. This study used questionnaire to the respondents who have criteria of having experience in audit process, in order to determine which factors influence remote audit process.
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