Information technology is growing rapidly along with human civilization.

These
developments include information technology infrastructure, such as hardware, software, data
storage technology, and communications technology. One of the impacts of real
technological developments in business practices is that data processing is initially manual,
now computerized. The role of information technology against the first accounting
development due to efficient, time and cost savings. Secondly because it includes increased
effectiveness, achieve the results / output of financial statements correctly. As a company's
business grows and information needs increase, it will usually improve its IT system. The
advantage of information technology is its ability to handle complex business transactions in
large numbers efficiently. In addition, information technology provides information with
higher quality. IT systems can reduce the misstatement by replacing the normally manually
performed procedures with programmed controls that impose supervisory and controlling
functions for each processed transaction. Online security controls in applications, databases
and operating systems can increase task separation, which may ultimately reduce
opportunities for fraud (Elder et al., 2013).

I. Body

According Jurnali and Supomo (2002), utilization of information technology is the

level of integration in the implementation of accounting tasks. According Sutarman (2012),
the benefits of the application of information technology are; Speed, Consistency, Precision,
and Reliability. Therefore, the use of information technology is very influential on the
effectiveness of fraud prevention system. With the utilization of optimal information
technology, then all of the work support system program which is a technique in fraud
prevention system can be done more quickly, on time with more accurate results. In the
implementation of the fraud prevention system, the utilization of information technology also
needs to be optimized, so that fraud prevention can be done in accordance with the
established procedures and targets, so that the effectiveness of fraud prevention system can be
achieved. This means that the higher the utilization of information technology, the more
effective the prevention system of fraud exists. The results of this study are supported by the
opinion of Maharsi (2000), which states that the presence of information technology provides
many benefits for government and companies. Information technology is able to ease
complex government activities and produce reliable, relevant, timely, complete,
comprehensible and tested information in the planning, controlling, supervision and
management decision making. Not only that, Jurnali and Supomo (2002) stated that
information technology is an important resource in addition to human resources and money
resources. Information technology today plays an important role in supporting decision-
making by management.

Information technology has become the main choice in creating a system of

information a strong organization and able to create competitive advantage amid increasingly
fierce competition today. Investment in the field of information technology in an organization
generally intended to contribute to the performance of individual members of organizations
and institutions. In addition, the use of information technology will also facilitate and
accelerate organizational activities. Thus, employees can perform their duties in an
economical, efficient and effective manner. Most large medium enterprises have used
accounting software in their financial records and reporting. The use of accounting software
is causing some manual accounting process has begun to be abandoned. In addition to the
economic benefits gained, emerging new risks faced by the businessman is the emergence of
crime (fraud) by utilizing computer technology. The risk of fraud is a factor that must be
realized by the accounting profession, especially in the context of financial statement audit.
Auditors have an important role to find indications of fraud in the presentation of auditee
financial statements. In accordance with the Section Audit Standard 327, in the computerized
accounting information system environment, it is not practical for the auditor to perform
manual testing. Therefore, computerized audit techniques and audit applications will help
auditors to focus more on high-risk areas.

Advances in technology are increasingly allowing organizations to implement

automated audit controls to help prevent and detect fraud. Technology also allows
organizations to move from static or periodic fraud monitoring techniques, such as detective
controls, to continuous, real-time fraud monitoring techniques that offer the benefit of
actually preventing fraud from occurring. A lot of advanced analytical software are now
available to assist in data analysis. Additionally, computer forensic technology and software
packages are available to assist in the investigation of where computers are used to facilitate
the fraud, or to identify red flags. By using technology to implement realtime fraud
prevention programs and advanced detection tools, organizations can reduce the time it takes
to detect fraud, by that means reducing its cost.
 It is important that auditors stay ahead of fraudsters in their knowledge of technology
and available tools. With readily available software, using computers to isolate accounting
fraud clues not only makes sense, it is an absolute necessity if auditors are to help fulfill their
duty of independent oversight. Even though the fact that many internal audit organizations
are faced with tight budgets, limited staffing, and extended workloads, today’s audit
professionals are expected to take a proactive role in helping organizations manage fraud
risks by ensuring that appropriate controls are in place to help prevent and detect fraud. To
this end, internal auditors require to have appropriate skills and technological tools should be
available to help them maintain a successful fraud management program that covers
prevention, detection, and investigation.

II. Conclusion

All audit professionals, not just IT audit specialists, are expected to be increasingly
competent in areas such as data analysis and the use of technology to help them meet the
demands of the job. In addition to evaluating the adequacy of internal controls, a challenge
for internal auditors is to look beyond the controls and find loopholes in systems where fraud
could occur. With an understanding of the relationships among different IT systems and
applications, internal auditors can apply their critical thinking to identify high-risk areas and
drill down to specific transactions. Technology disables fraudsters to commit and reveal
traditional fraud schemes more easily, and the reliance on automated tools to help perpetuate
these schemes provides new challenges in the detection and prevention of fraud.

References:

Elder, Randal J., Beasley, Mark S., Arens, Alvin A., Jusuf, Amir Abadi. 2013. Jasa Audit dan
Assurance. Salemba Empat. Jakarta.

Jurnali, Teddy dan Bambang Supomo. 2002. Pengaruh Faktor-Faktor Kesesuaian Tugas
Teknologi dan Pemanfaatan Teknologi Informasi terhadap Kinerja Akuntan Publik.
Jurnal Riset Akuntansi Indonesia Vol.5.No.2, Halaman : 63-77.

Maharsi, Sri. 2000. Pengaruh Perkembangan Teknologi Informasi Terhadap Bidang

Akuntansi Manajemen. Jurnal Akuntansi dan Keuangan. Vol 2, No 2 Hal: 127 – 137.

Sutarman. 2012. Buku Pengantar Teknologi Informasi. Jakarta: Bumi Aksara.