The Influence of Accounting Information Systems on Internal Audit Effectiveness in Hasanuddin University

DOI

10.2991/978-94-6463-758-8_198How to use a DOI?

Keywords

Accounting Information Systems (AIS); Internal Audit; Audit Effectiveness

Abstract

This study examines the impact of accounting information systems (AIS) on the effectiveness of internal audits at Universitas Hasanuddin. With the increasing importance of AIS in higher education institutions, especially in managing financial data and ensuring compliance, understanding the role of AIS in enhancing internal audit processes is crucial. The research employs a qualitative approach, analyzing data from interviews with internal audit personnel and reviewing the financial systems in place at Universitas Hasanuddin. The study finds that the implementation of AIS significantly improves internal audit efficiency by enhancing data accuracy, streamlining audit processes, and enabling better monitoring of internal controls. However, the effectiveness of these systems is moderated by factors such as the technical expertise of audit staff and the organizational culture of the university. This paper contributes to the literature by providing insights into how higher education institutions can leverage AIS to improve internal audit effectiveness and overall financial governance.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Nalendra Bhayu Permana
AU  - Andi Kusumawati
PY  - 2025
DA  - 2025/07/30
TI  - The Influence of Accounting Information Systems on Internal Audit Effectiveness in Hasanuddin University
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2473
EP  - 2482
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_198
DO  - 10.2991/978-94-6463-758-8_198
ID  - Permana2025
ER  -