Audit Sistem Informasi Dalam Menilai Keandalan Sistem Keuangan Digital

Abstract

Digital transformation has significantly reshaped financial management through the adoption of integrated, technology-driven Accounting Information Systems (AIS). While these systems enhance accuracy, efficiency, and decision-making, they also introduce new risks such as fraud, cybersecurity threats, and data inaccuracies. This study aims to evaluate the role of information systems audit in strengthening the reliability of digital financial systems. Using a Systematic Literature Review (SLR) approach, the research synthesizes findings from previous studies to identify key contributions of audits in this area. Results indicate that information systems audits are essential for reinforcing internal controls, improving audit efficiency, and supporting transparency and accountability in digital financial reporting. The use of advanced audit technologies—such as continuous auditing, data analytics, and artificial intelligence—enables real-time risk detection and anomaly identification. However, challenges like cybersecurity threats, system complexity, and the need for enhanced auditor skills remain. The study recommends adopting international audit frameworks like COBIT and integrating advanced IT tools to ensure the integrity, security, and reliability of digital financial systems. In this context, information systems audit serves not only as a compliance mechanism but also as a strategic enabler of trust and quality in digital financial environments.