Record Detail

Information Technologi (IT) Has become the most important developments in recent years. IT has been implemented in form of Electronic Data Processing (EDP) in the organization. IT has given the opportunity to asses and read company's financial information in real time basis. Implememtation of IT in many organization has changed the audit environment. This research is aimed at predicting and explaining empirically the effect of the understanding of EDP audit on the effectiviness of internal audit activities. The responden of this research are auditor worked in PT Bank Negara Indonesia, Divisi Satuan Pengawasan Intern Jakarta. The data are analyzed by using Pearson Correlation and Simple Regression in order toreveal the relationship and influence among the designated variable.