Systematic Literature Review: Teknologi Cloud-Based Auditing System dan Pengaruhnya Terhadap Integritas Data Audit
DOI:
https://doi.org/10.61083/ebisma.v6i3.105Keywords:
Artificial Intelligence, Cloud-Based Auditing System, Integritas Data Audit, Systematic Literature ReviewAbstract
Kemajuan teknologi informasi saat ini telah memberikan perubahan yang sangat penting dalam praktik audit, terutama dalam pelaksanaan sistem audit berbasis cloud yang memungkinkan proses audit yang fleksibel, terintegrasi, dan berbasis data secara real-time. Penelitian ini bertujuan untuk menganalisis perkembangan dan karakteristik implementasi cloud-based auditing system serta mengkaji pengaruhnya terhadap integritas data audit berdasarkan literatur ilmiah yang relevan. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR) yang mengacu pada pedoman PRISMA 2020. Penelusuran literatur dilakukan melalui basis data Scopus pada periode 2020–2025 dengan kriteria seleksi jurnal bereputasi (Q1–Q4). Hasil kajian menunjukkan bahwa CBAS berpotensi meningkatkan integritas data audit melalui penerapan kontrol akses, enkripsi data, jejak audit digital, dan otomatisasi prosedur audit. Namun, literatur juga mengungkap adanya risiko terkait keamanan informasi, ketergantungan pada penyedia layanan cloud pihak ketiga, serta faktor penerimaan auditor terhadap teknologi audit berbasis cloud. Selain itu, penelitian ini menemukan bahwa kajian yang secara spesifik mengintegrasikan perspektif audit profesional, penerimaan teknologi, dan manajemen risiko keamanan informasi terhadap integritas data audit masih terbatas.
Kata Kunci: Cloud-Based Auditing System; Integritas Data Audit; Systematic Literature Review; Artificial Intelligence
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