Bambang Leo Handoko
ABSTRACT
Currently we have entered the era of the industrial revolution 4.0 where all aspects of the business have changed, including auditing. Manual audits are increasingly being abandoned, currently referred to as audit 4.0, which is characterized by automation in the inspection and audit process. Audit has long used a computerized system, as stated in the audit standard, that one of the audit procedures is computer assisted audit techniques, which is software that is executed by the auditor. However, in this era of 4.0, software has again evolved into a robot, which can carry out the audit process itself automatically without having to be run by humans like generalized audit software. Our research discusses the development of the robotic auditing process, we use a descriptive qualitative approach. We used primary data obtained from inquiry and literature review. Our research results state that although the auditing process automation robot has many advantages including being able to lighten the work of auditors, increase efficiency and effectiveness, there are also weaknesses and challenges that must be addressed, such as resistance from the auditors themselves and issues of legality, legal liability and responsibility of robot if negligence occurs.
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