EVALUATION OF THE EFFECTIVENESS OF THE ATLAS APPLICATION IN PREPARING WORKSHEET AT KAP TARMIZI ACHMAD

Abstract

The use of technology in the audit process continues to evolve to enhance the efficiency and accuracy of auditors' work. The preparation of working papers is a crucial stage in the audit process, aimed at systematically documenting procedures, findings, and auditors' conclusions. ATLAS (Audit Tool and Linked Archive System) is a software application that helps auditors manage financial data more efficiently and systematically. This article aims to evaluate the effectiveness of using the ATLAS application in the preparation of worksheet at KAP Tarmizi Achmad. The methods used include direct observation and interviews with one of the auditors. The findings of this study indicate that the ATLAS application enhances auditors' work efficiency through automation features, data integration, and ease of organizing information. Additionally, the use of ATLAS reduces the risk of errors in calculations and record-keeping. However, some challenges in its implementation include the complexity of features that require a deeper understanding from auditors and limitations in multi-user access. Overall, the results of this study suggest that ATLAS is effective in improving the quality and efficiency of audit worksheet preparation at KAP Tarmizi Achmad.