The role of information technology in enhancing cybersecurity and audit quality for external auditors in public accounting firms

Abstract

This research examines the role of information technology in enhancing cybersecurity and audit quality among external auditors within Public Accounting Firms in Jakarta. Utilizing a qualitative approach, data were collected through semi-structured interviews with three external auditors from three distinct Public Accounting Firms, complemented by observation and documentation. The findings reveal that information technology plays a crucial role in improving efficiency, accuracy, and speed in the audit process, enabling rapid access to client financial data, automating accounting processes, and implementing analytical software to identify anomalies and risks. Regarding cybersecurity, auditors implement data encryption, multi-factor authentication, role-based access controls, and regular system resilience testing to protect client data from cyber threats, while also conducting security policy assessments in accordance with applicable regulations such as ISO 27001 and GDPR. Furthermore, audit quality is influenced by auditor competence, independence, experience, and adherence to professional standards, with substantive testing procedures and risk-based approaches being essential for maintaining quality. The integration of information technology, robust cybersecurity measures, and auditor professionalism mutually reinforce each other to enhance overall audit quality in Public Accounting Firms operating in the digital era.