Universitas Gadjah Mada
Faculty of Economics and Business

Currently, with technological developments, especially those triggered by the Covid-19 pandemic, there are many new challenges faced by auditors ranging from implementing continuous auditing in companies, business processes and data analytics, big data based on machine learning, and many others. The topic is very relevant and related to the Information Systems Auditing course at the Undergraduate Program of the Faculty of Economics and Business UGM. Therefore, the teaching team for the Information System Auditing course held a public lecture with the theme “Information System Audit” on Wednesday (13/04) which presented a competent and experienced speaker in auditing, namely Isnaeni Achdiat, S.E., M.Ak., CA ., CISA., CISM., CGEIT.

Isnaeni is an auditor with more than 30 years of experience and currently serves as a Business Transformation Consulting Partner at PT Ernst & Young Indonesia. In the lecture session, Isnaeni discussed a lot about information system (IS) auditing and its relevance at this current time. According to him, the IS auditor profession will continue to be needed because in this era more and more system-based entities are emerging. However, to be relevant in this era, adjustments are needed from the auditors themselves because there is a shift in audit objects whose basis is now become a digital system. As an auditor, you must be able to recognize the program or system and ensure that it is running properly.

Furthermore, Isnaeni reminded the participants in the public lecture that accounting is a broad science, so he encouraged participants to continue to develop their knowledge. Today's auditors should be able to do more in related emerging fields (such as taxation and information technology) and not only focus on financial accounting.

Facing the era of uncertainty which is now commonly referred to as the era of volatility, uncertainty, complexity and ambiguity (VUCA), Isnaeni also advised that there are four important things for students to master and learn if they want to survive and stay relevant to the flow of developments era, namely artificial intelligence, blockchain, cloud computing, and data which abbreviated to ABCD. In addition, at the end of his session he emphasized the important role of the auditor now is not only to provide assurance based on compliance with standards, but also to provide consultation by presenting solutions to problems that occur.

Reportage: Kirana Lalita Pristy.

Check out the webinar: https://youtu.be/i9hupKbFGCM