Forensic and Anomaly Detection Using Generalized Audit Software

Abstract

Detection of fraud is the responsibility of the auditor. In the industrial revolution 4.0, fraud no longer involves manual or physical activities, but auditors must improve their skills by understanding fraud in the form of data anomalies. In conjunction with the audit process, this company information system will be the source of data in the audit process. Technology-based company operations make operational data no longer be paper, but are stored in electronic form. Auditors need to understand the importance of understanding and using technology in this audit process because data is available in electronic form (database), so manual procedures for obtaining and analyzing data are no longer effective for use. Computer Assisted Audit Tools and Techniques (CAATs) is a term intended for the use of technology in assisting auditors in carrying out the audit process. Our research is qualitative descriptive, we used primary data from observation, and inquiry or interview. Our interviewees are auditor in accounting firm who already used computer assisted audit techniques in daily work for data extraction and analysis. Our research result shows that auditors can implement CAATs in GAS (Generalized Audit Software) which is software created specifically for audit purposes. GAS has features that can easily test management assertions. GAS able to help auditor in more effective and efficient data extraction and analysis in order to detect symptom of fraud such anomaly in data, but even GAS has a lot of advantage and benefit, still GAS have weakness and disadvantages