IMPLEMENTATION OF ATLAS IN AUDIT RISK ASSESSMENT PROCEDURES (CASE STUDY AT KAP TARMIZI ACHMAD)

Abstract

The rapid development of digitalization in the era of technology and information has brought significant changes in business processes, including company audit procedures. The current audit process has shifted to computer-based methods, as seen in the ATLAS application. This application is designed with the aim of assisting the audit process to comply with applicable audit standards. The writing of the article was carried out to determine the level of application of the ATLAS application to the risk assessment process at KAP Tarmizi Achmad. The method used in writing this article involves direct observation of the use of the ATLAS application and interviews with one of the auditors at KAP Tarmizi Achmad. The results obtained in this article indicate that the implementation of the ATLAS application can be carried out optimally and positively impacts the risk assessment process. This is due to the application's ability to help auditors perform the audit process more systematically and organized, as well as in compliance with applicable standards. Additionally, the use of ATLAS also helps reduce errors in risk assessment and accelerates the audit reporting process. Thus, ATLAS not only increases auditor work efficiency but also enhances the accuracy and credibility of the audit results.