The Effectiveness of Implementing the Audit Tool and Linked Archive System (ATLAS) on Auditor Performance
Efektivitas Penerapan Aplikasi Audit Tool and Linked Archive System (ATLAS) Terhadap Kinerja Auditor
DOI:
https://doi.org/10.21070/ups.10346Keywords:
ATLAS, Effectiveness, Auditor Performance, Audit Quality, Audit QuantityAbstract
This study aims to analyze the effectiveness of implementing the ATLAS application on auditor performance at KAP Mahsun, Nurdiono, Kukuh & Partners Malang. The research method used is a qualitative phenomenological approach through interviews, observation, and documentation. The results show that ATLAS is effective in improving the quality of auditor performance through a clear work structure, materiality features, and compliance with Auditing Standards. However, ATLAS has not been effective in terms of quantity of performance because its use is still combined with manual procedures and has not been able to significantly accelerate the audit process. This study concludes that ATLAS plays an important role as a tool to improve audit quality, but optimization for quantitative productivity still requires further feature development and training.
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