The Effect of Auditor Competence and Remote Audit Support on Audit Quality through Digital-Based Governance with
Information Technology as Moderating Variable in State Financial Audit
Nur Ismanidar1, Azhar Maksum1, Parapat Gultom1, Rita Meutia1
1 Faculty of Economics and Business, Universitas Sumatera Utara, Medan, Indonesia
*Corresponding Author: [email protected]
Accepted: 15 May 2022 | Published: 1 June 2022
DOI:https://doi.org/10.55057/ijbtm.2022.4.2.2
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Abstract: This paper aims to explore and conceptualize the effect of auditor competence and remote audit support on audit quality through digital-based governance with information technology as a moderating variable in state financial audits. Information Technology with digital-based governance can increase the effectiveness of the audit process through digital integration and transformation that replaces paper-based systems in auditing by increasingly adopting sophisticated and high-tech audit support systems to increase the effectiveness and efficiency of audit procedures using remote audits and high auditor competence support. Thus, to keep going guard audit quality, support remote audit with IT-Based use as base development internal audit integration sector government needed in making its easy supervision. Utilization of technology information and build system warning early (early warning system), switch from approach conventional going to approach based on technology information. The proposed method is a quantitative method with a population of auditors from the State Audit Board (BPK). It is hoped that this conceptual paper will provide insight and information for future empirical studies.
Keywords: Audit Quality, Remote Audit, Governance, Digitalization, Information Technology, Auditor Competence.
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1. Introduction
Industrial revolution 4.0 also influences the governance of government organizations, such as the implementation of an electronic-based government system (SPBE) or E-government. E- Government can be defined differently by each country. In Indonesia, the implementation of E-government is often seen as a form of implementation of Information and Communication Technology (ICT) which develops into a part of government administration so that E- government is then translated as governance through the use of ICT, so the focus is on government. However, there is always a separation between government and ICT is not something that is fused. Therefore, E-government or SPBE can be defined as the process of engineering government and public services through ICT engineering which is part of an agile government (organization) through the application of ICT. E-Government is also known by different terms such as Electronic Government, Electronic Governance, Digital Government, Online Government, e-Go, etc (Grönlund. Ǻ, 2004).
With the spread of Covid-19, government and company policies that restrict travel and enforce social distancing have also resulted in audits being conducted without physical access to entity locations (Litzenberg & Ramirez, 2020; Setianto, 2020). This change dramatically affected auditors, who could no longer conduct audits as planned using traditional, face-to-face methods (Eulerich et al., 2021).
Remote auditing can increase the efficiency and effectiveness of the audit process, thereby increasing the auditor's ability to find and report violations. According to DeAngelo's definition, the quality of remote auditing is improved than on-site audits. The research results conducted (Ariyanto, 2022) show that remote audit positively affects audit quality. The remote audit can be an IT-based inspection (supervision). The quality of supervision is determined mainly by the audit evidence obtained (Yulizar et al., 2020). Therefore, remote auditing will be highly relied upon as an auditor's automatic monitoring tool for high-risk transactions and real-time risk control (Teeter et al., 2010; COSO,2008).
In this critical period, it is essential in the accounting profession globally. BPK auditors as Supreme Audit Institutions (SAI) must continue supporting quality in carrying out audit assignments. This has prompted BPK to improve the quality of the audits it produces. A quality audit will produce an opinion following the entity's actual conditions and will undoubtedly benefit its users. The audit is intended to provide reasonable assurance that the financial statements are fairly presented in all material respects under the applicable financial reporting framework and regulatory framework. Opinions and reports on examination results are based on sufficient appropriate evidence (Tim Penyusun Standard Pemeriksaan Keuangan Negara (SPKN), 2017)
De Angelo (1981) defines audit quality as the auditor's ability to detect and report errors or fraud in the client's accounting information system. The auditor's likelihood of detecting fraud is related to the auditor's competence, while the auditor's likelihood of reporting fraud is related to auditor independence (Aghaei, 2011; Al-Khaddash et al., 2013; Rahmina & Agoes, 2014).
The audit results in the form of audit findings by BPK indicate the ability of the auditor to detect errors contained in the financial statements indicating the better the quality of the audit.
The magnitude can see audit quality of audit findings from BPK auditors, which indicates their ability to find and report violations in the client's accounting system. Auditors who lack competence tend to report audit findings in small numbers. The number of audit findings consists of audit findings: (1) State losses; (2) Potential loss of state funds; (3) State revenues that are not collected; (4) Administration fee that is not collected;). The audit findings are reported to the DPR as people's representatives (5) Inefficiencies regarding using state funds (Setyaningrum, 2012). Once approved, they will be returned to the government with recommendations to improve its accounting system further.
Therefore, audit clients and third parties believe that personal requests for auditors are more urgent and essential than requests via email. The following is a table of audit monitoring recapitulation and BPK's 2017-2021 recommendations which show the differences in audit findings before and after the implementation of remote audit.
Table 1.1: Recapitulation of Audit Monitoring and BPK Recommendations for 2017-2021 Examination
Year Finding Percentage Recommendation Percentage Method
2017 4.430 - 12.730 - Conventional Audit
2018 4.376 -1.23% 12.009 -6.00% Conventional Audit
2019 4.094 -6.89% 11.040 -8.78% Remote Audit
2020 7.868 47.97% 2.425 48.47% Remote Audit
2021 5.070 -55.19% 13.363 -60.33% Remote Audit
Source: Processed IHPS (Badan Pemeriksaan Keuangan, 2020)
The recapitulation of audit findings presented in Table 1.1 shows the inconsistency of increasing and decreasing the number of audit findings after implementing remote audits for local governments, ministries, institutions, and state-owned enterprises. The number of audit findings in 2019 decreased significantly from 4.376 findings or -6.89% in 2018. However, the details of audit findings showed an increase. They were very significant in 2020 by showing an increase in audit findings to 7.868 or an increase of 47.97% compared to 2019, which also carried out the remote audit method in its examination. For this reason, an on-site audit is sometimes a better choice for an assignment. Important considerations for choosing a remote or on-site audit are cost savings, audit resources, type of procedure to be performed, type of evidence obtained remotely, communication security, and time. Remote auditing is not new, so some of its pros and cons are well understood (Institute of Internal Auditors (IIA), 2021).
In addition, the probability of finding a violation depends on the technical ability of the auditor.
In carrying out the audit, the auditor must be competent in accounting and auditing (SP Sari et al., 2021). Meanwhile, Dubois & Rothwell, 2000 the Competency Toolkit revealed that competence is a characteristic owned and used by individuals appropriately and consistently to achieve the desired performance to be more effective and efficient. These characteristics include knowledge, skills, ways of thinking, social motives, aspects of self-image, mindset, etc.
Meanwhile (Seyyed et al., 2013) adopts audit quality features as the auditor's ability to detect and report material errors, emphasizing two main aspects of audit quality: auditor effort and auditor independence, which determines audit quality through the accuracy of the information reported.
Thus, the current state of affairs has allowed auditors to do things differently by using technology resources in audits. Auditors must adjust their work in obtaining sufficient appropriate audit evidence (agility) amid challenges in accessing audit evidence due to the physical distance caused by the pandemic forcing audit activities to be carried out online-online (Albitar, 2020; Litzenberg & Ramirez, 2020; P. Sharma, 2021; Zahrawati Cut et al., 2021).
Previous research on audit quality has linked a positive correlation with auditor competence.
Research conducted by experts (Al-Khaddash & Ramadan, 2013; DeAngelo, 1981; Nurdiono
& Gamayuni, 2018; Sari & Susanto, 2018; Susanto et al., 2020) shows that auditor competence is one of the factors that can influence audit quality. However, Tarigan et al. (2013) contradict the results and prove that competence does not affect audit quality.
Given the new and extensive use of remote auditing and the lack of research studying this phenomenon, this research makes an essential contribution by studying this emerging auditing practice. Besides that, the pandemic is over, and further research is also to evaluate the efficiency and effectiveness of implementing remote audits due to this pandemic (Agustin, 2021).
Global developments related to the Covid-19 pandemic also impact the work of auditors. The global pandemic caused by Corona Virus Disease 2019 (Covid-19) is spread worldwide and is very difficult to predict. It is undeniable that the pandemic has had a severe impact on the development of the world economy; apart from being caused by a health crisis, the pandemic has turned into a severe economic and financial crisis. This, in turn, presents the management of service provider entities with a dilemma – to choose the suitable model for their business activities and, at the same time, maintain health (Mizdraković, 2021).
For this reason, this study uses independent variables which are proxied by the competence of auditors and remote audit support, to have an effect because of the existence of intervening variables, which are proxied by digital-based governance variables. Meanwhile, moderating variables are proxied by information technology. Can increase the strength of the relationship between the independent variable, namely auditor competence, and remote audit support, with the dependent variable, namely audit quality through digital-based governance.
Research conducted by Manita (2020) entitled The Digital Transformation of External Audit and Its Impact on Corporate Governance states that digital technology will enable audits to evolve towards better control over client data (auditees) and towards increasing audit relevance and quality. The aim is to improve the performance of government organizations according to their duties and responsibilities. Organizations will continue to change towards high levels of efficiency. Manual data collection will be eliminated, switching to the use of technology through automation of the implementation of activities. The result is significant integrated data that facilitates faster, more precise, and up-to-date policy-making (Dowling & Leech, 2014;
Media Auditor, 2020; Meuldijk, 2017; Teeter & Vasarhelyi, 2010). This would show audit fully play its role as a governance mechanism (Firdaus et al., 2021; Izzo et al., 2021; Manitaa et al., 2020; Ndou, 2004; S. Sharma, 2017). For this reason, auditor competence is needed to carry out audits by providing a systematic and disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes (IIA, 2020).
The results also show that the use of information technology in various audit areas will help improve the efficiency and effectiveness of the review process. However, some problems hinder serious decision-making from utilizing information technology. For this reason, information technology and IT competencies are relevant and needed to improve audit quality (Siew et al., 2017). Meanwhile, Indra et al. (2001) research show that the use of information technology has no effect on audit quality by external government auditors.
New digital technologies will automate data processing and limit human intervention.
Information systems (including accounting systems) will be increasingly integrated, locked, and secure, thereby reducing the problem of information asymmetry between managers and stakeholders and risk transfer. Thus, audit demands related to these traditional roles will no longer be of the same magnitude and will be affected by technological developments (Andon et al., 2014; Jeacle, 2017; Wallace, 2004). Association of Chartered Certified Accountants (ACCA) in the Covid-19 global survey: inside the business, impact, and responses stated that the impact of Covid-19 had a significant impact on the auditing profession. Director of ACCA, Mike Suffield, also mentioned the increasing pressure to complete audit work to problems in obtaining audit evidence and the sensitivity of assessment ongoing concern issues so that auditors need to re-evaluate how to carry out normal audit activities (Joe Pickard, 2020).
A study entitled Impact of the Corona Virus Pandemic on Audit Quality in Jordan shows that audit quality is affected by the coronavirus pandemic; auditors face difficulties obtaining
proper audit evidence from their clients due to social distancing and restricted restrictions on travel. This can cause the auditor to make a wrong opinion on presenting the client's financial statements and position (Saleem et al., 2021). Furthermore, in the Covid-19 and Audit Quality research conducted in Nigeria, the Covid-19 pandemic has impacted audit quality. The references in his research recommend that auditors be professional to maximize their prudence, using alternative source procedures to avoid legal liability in the future. In addition, it urges audit firms to invest in digital programs such as artificial intelligence, blockchain, network security, and data functions to increase the level of adaptation of auditors during the Covid-19 pandemic (Mohammed & Toro, 2021; Saleem et al., 2021).
The spread of the pandemic caused by Covid-19 has changed new business conditions worldwide. While each country struggles to adopt timely measures to address it, business entities still have to make essential decisions to keep businesses afloat. The global economic and financial consequences are likely to be felt in all industrial activities even after the pandemic ends. The above has encouraged auditors to use the COVID-19 pandemic as an opportunity to increase their effectiveness and efficiency by turning to digital transformation, especially in BPK agencies. In addition, using remote auditing as the latest audit method can benefit cost savings. In addition, auditors appear to be more neutral than traditional audits due to a higher level of skepticism. Thus, remote auditing can be the right solution during the COVID-19 pandemic, but it can also be used in normal conditions partially. Remote auditing and IT systems play an essential role in minimizing the risk of being exposed to Covid-19 (El- monem & Daoud, 2020; Meade, 2020), resulting in the similarity of audit quality between the remote audit process and the conventional audit process. Further research can use quantitative methods, which prove empirically that they are still constrained (Agustin, 2021; Eulerich et al., 2021; Khoirunnisa et al., 2021).
2. Literature Review
2.1 Audit Quality
DeAngelo (1981) defines audit quality as the auditor's probability of finding and reporting a violation in his client's accounting system. The probability of finding a violation depends on the technical ability of the auditor, and the probability of reporting an error depends on the auditor's independence. Meanwhile, according to the Asosiasi Auditor Intern Pemerintah Indonesia (AAPIP), audit quality is an audit assessment by detecting non-compliance with laws and regulations, fraud, and abuse (AAIPI, 2013). Knechel et al. (2012) defines audit quality as a combination of an excellent systematic examination process, which follows generally accepted standards, with an auditor's judgment (skepticism and professional judgment), which competent and independent auditors use to implement the process. Audits to produce a high- quality audit.
2.2 Auditor Competence
Dubois & Rothwell, 2000 in the Competency Toolkit, defines competence as a characteristic possessed and used by individuals appropriately and consistently to achieve the desired performance to be more effective and efficient. These characteristics include knowledge, skills, ways of thinking, social motives, aspects of self-image, mindset, etc. The general standard in the 2017 State Examination Standard (SPKN) regulation states that competence is the education, knowledge, experience, and expertise possessed by a person, both regarding examinations and about certain things or fields. The most crucial element for the Examiner is to maintain professional competence through a commitment to learning and development throughout the Examiner's professional life. Auditor competence is critical in carrying out
assignments. The better the auditor's ability to conduct audits, the more competent the audit quality will be (Mulyandini & Natita, 2021).
2.3 Remote Audit Support
The Institute of Internal Auditors - IIA (2020) defines remote auditing as remote auditing, which refers to the use of technology in gathering information, interviewing auditees, and other audit procedures, when face-to-face methods cannot be performed. According to Teeter, Alles, and Vasarhelyi (2010) in The Remote audit states that remote auditing is a data analysis process in, which auditors’ partner with information and communication technology to assess and report on the accuracy of financial data and internal controls, collect electronic evidence and interact with auditees, regardless of auditor's physical location. According to ISO ( the International Organization for Standardization ), remote auditing is the use of information and communication technology (ICT) to collect, store, process, analyze and transmit information, essentially replicating an on-site audit (ISO 19011, 2018).
2.4 Digital-Based Governance
E-Government is also known by different terms such as Electronic Government, Electronic Governance, Digital Government, Online Government, e-Go, etc. (Grönlund. Ǻ, 2004). The World Bank (2001) defines E-Government as a government-owned and operated information and communication technology system that transforms relationships with citizens, the private sector, and other government agencies to promote citizen empowerment, improve service delivery, strengthen accountability, increase transparency, or improve government efficiency.
(Ndou, 2004). E-Government (Digital Government) is an effort by the government in developing the administration of electronic-based government services by utilizing information technology (Firdaus et al., 2021).
2.5 Information Technology
Information Technology is a digital tool that is full of technology and minimal physical and emotional interaction. Information technology has had a significant impact on various sectors of life, especially in the business and organizational fields. Today, organizations can generate standardized financial information in real-time and online (Hiererra et al., 2014). Information technology (IT) has changed how audit data is stored, retrieved, and used. This new system has caused a fundamental change in the audit movement to achieve its goals. The use of information technology in the context of this research is the use of hardware, software, and communication and network technology, as well as the combination formed between these technologies used by auditors in the audit process to produce audit quality (Bagranoff et al., 2010; O’Brien, 2005).
2.6 Conceptual Framework
Auditor Competence (X1)
Audit Quality (Y) Digital-Based
Governance (Y’)
Remote auditing support (X2)
Information Technology (Z)
3. Research Instruments
Measurement of variables on the conceptual and theoretical framework operationalized in this study. The intervening variable connects the independent variable and dependent variable. In some instances, the relationship between the independent variable and the dependent variable cannot be raised without the intervention of other variables. The cause or the independent variable can affect the presence of an intervening variable. The moderating variables are several other factors that may impact changes in the dependent variable. These factors, which are not measured in the study, can increase or decrease the strength of the relationship between the independent variable and the dependent variable. The independent, moderating and intervening, and dependent variables used in this study were measured using a 5-point Likert scale. In this study, the variables to be studied are shown in Table 3.1.
Table 3.1: Research Instruments and Indicators
No. Variable Indicator Reference
1. Audit Quality (Y)
- Determination of audit objectives, scope, and methodology
(Al-khaddash et al., 2013;
Albitar et al., 2021;
DeAngelo, 1981; Deis et al., 1992; Ismail et al., 2019; Knechel et al., 2012) - Professional Skepticisms
- IT Facilities and Infrastructure - Gradually reviewed
2. Auditor Competence (X1)
- Formal education APIP Auditing Standards,
2013; BPKP, 2010, ISO:9000:2015; (Dubois &
Rothwell, 2000; Ismail et al., 2019; Nurdiono &
Gamayuni, 2018; Supriadi et al., 2019; Yuliyanti &
Hanifah, 2018) - Understanding of Accounting Standards and
Auditing Standards
- Understanding the object being inspected - Statistical knowledge and computer skills - Years of service
- Attend training - Improve knowledge 3. Remote Auditor Support
(X2)
- Special requirements and technology infrastructure
(Eulerich et al., 2021;
Koerniawati, 2021; P.
Sharma, 2021; Teeter et al., 2010; Zahrawati et al., 2021)
- Entity risk and audit plan - Auditee Availability
- Remote feasibility evaluation (remote audit) - It guaranteed confidentiality, security, and
data protection.
- Remote audit schedule - Conference tools
- Document sharing platform - Alignment with auditee - Focus on key risks - Finding validation
- The new tool in the remote audit process was documentation.
4. Digital Based
Governance (Y')
- Policies and Regulations (Firdaus et al., 2021;
Manitaa et al., 2020) - Structure and Governance
- Application Usage - Information security
- Superstructure and Infrastructure - Human Resources (HR)
- Main Barriers to E-Government 5. Information Technology
(Z)
- Get the job done faster (Al-qudah et al., 2013;
Davis, 1989; Meihami et al., 2013; Mihalcescu &
Iacob, 2011; Tarek et al., 2017)
- Improve the performance - Increase Productivity
- Improve performance effectiveness - Facilitate the work
- Ease of system to learn
- Ease of system to control
- Interaction with the system is clear and easy to understand
- Interaction flexibility
- Easy to skilfully use the system - Easy to use
4. Conclusion
This concept of the paper describes the framework of audit quality practices in state financial audits introduced in previous studies. Still, none of them connected remote auditing through digital-based governance in the context of the audit process to produce audit quality. All parties are asked to encourage the evolution of auditing in line with changes in environmental conditions where both the regional government and the central government are no longer working manually. In other words, everything has been digitized along with the development of information technology (BPK, 2022). Thus, with the development of technology, the auditor should have obtained initial data or information related to the object to be audited. Some data and documents should have been able to be obtained or accessed from the office before leaving.
The Satker (auditee) is asked to submit data and documents required by the auditor in conducting the audit. With the availability of good data and documents (one data/single data), the auditor should be able to conduct a document review and analytical review at the head office, before visiting the satker (auditee). Thus, during a visit to the satker (auditee), the auditor can focus more on carrying out the remaining part of the procedure, namely interviews of process actors and field observations that can actually be done before going to the activity location, namely via teleconference, live streaming or sending still photos/videos). For this reason, the affected audit function has shifted to using remote auditing, which means performing audit procedures that are audited (auditees) from the location but using
“information and communication technology with analytical data to assess and report on the accuracy of financial data and internal controls, collect electronic evidence, and interact with auditees by combining on-site audits and remote audits (off-site) audit activities can be carried out as another way of conducting audits with maximum results.. Therefore, it can be concluded that remote auditing may lead to the use of more innovative ways to conduct audits in the future, which may positively affect auditors being motivated to adapt more to new normal conditions. In addition, the deepening of this issue encourages the adoption of remote auditing in organizations around the world. Further studies with an empirical approach are needed to develop audit quality and governance based on digital and remote audits.
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