The Influence of Accounting Information System Audits on the Quality of Internal Control in Government Financial Management

Abstract

Government financial management requires an internal control system capable of ensuring orderly administration, accurate recording, and accountability in the delivery of financial information to the public. However, in practice, various obstacles such as recording errors, non-compliance with procedures, late reporting, and potential fraud are still found in a number of government agencies. This situation indicates that efforts to strengthen internal control cannot rely solely on administrative improvements or improving the quality of human resources, but also require the support of a reliable information technology system and adequate oversight through the audit process. Amid the utilization of information technology in the public sector, Accounting Information Systems (AIS) audits are a crucial instrument to ensure that the information systems that manage financial transactions function optimally, securely, and comply with applicable regulations. This study aims to analyze the influence of Accounting Information Systems audits on the quality of internal control in government financial management. The method used is qualitative research through literature review, namely by reviewing, comparing, and synthesizing the results of previous studies discussing AIS audits, internal audits, and internal control mechanisms in public sector organizations. Data were obtained from relevant scientific publications, including journal articles, books, and other academic documents. The study results indicate that Accounting Information System audits contribute positively to improving internal control, primarily through improving data processing, strengthening system security, preventing recording errors, and limiting user access based on authorization. Furthermore, the effectiveness of internal control is also determined by the implementation of the internal audit function, the competence and independence of auditors, and the quality of audit recommendations consistently followed up by management. Therefore, AIS audits are not merely a technology evaluation process, but an integral part of governance that drives continuous improvement in government financial management. The findings of this study confirm that the effectiveness of internal control in the government sector is the result of the synergy between the use of accounting information systems and professional audit implementation. This research is expected to provide theoretical contributions to the public sector accounting literature and serve as a reference for strengthening audit practices and the use of information systems to achieve accountable, transparent, and regulatory-compliant government financial management.