期刊名称：Journal of Theoretical and Applied Information Technology
印刷版ISSN：1992-8645
电子版ISSN：1817-3195
出版年度：2016
卷号：93
期号：2
出版社：Journal of Theoretical and Applied
摘要：The paper aims to explore the usefulness of e-audit implementation in enhancing government auditor performance. It scrutinized in depth the auditor behavior change related the new audit technique based on information technology. The study used a qualitative approach by observing and interviewing Indonesia government auditor. Participatory observation involved in gathering rich data and analysis in Miles Huberman interactive technique. The results showed that the availability of data hasnt been fulfilled yet by the entity and the period time given to the auditors to access the e-audit portal is too short, in addition, the auditors don't optimally take advantage of features available in the portal of e-audit. Implementation of e-audit has helped streamline the examination process, and increase the value of the audit findings comparison. This shows that the implementation of e-audit create of transparency and accountability in local government financial management.
