Information technology The Impact of Information Technology Usage on Auditor Performance Improvement A Systematic Literature Review

Abstract

The purpose of writing this article is to determine the effect of the use of information technology on improving auditor performance. The research in this article uses the Systematic Literature Review (SLR) method with a descriptive qualitative approach. The results of a review of 10 articles show that the use of information technology has a good impact on improving auditor performance. By utilizing information technology, auditors become more efficient and effective in conducting audits. Therefore, the better the application of information technology, the auditor's performance in auditing will also increase.

Keywords: Use of information technology, Auditor performance