Testing with Partial Least Square Warp on the Establishment of COSO Internal Control, Audit Process and Its Impact on Information Technology

Abstract

The study is to identify the influence of Information technology to the Internal control and The Audit Process. This paper uses the quantitative method which is used to describe characteristics of a population or phenomenon being studied. This study uses an analysis tool namely WarpPLS. The results achieved in this study indicates that information technology to the Internal control and The Audit Process. The new internal controls that raise higher-quality information is available. Besides the new internal controls, there are new risks that are caused by the use of information systems on the audit process which is the reliance on the capabilities of hardware and software and reduced audit trail. The impact of the use of information technology helps the auditing process and sthe supervise organizations.