Digital Internal Controls: Safeguarding Data Integrity and Compliance in a Technologically Evolving Landscape
DOI:
https://doi.org/10.35145/icobima.v2i1.4378Kata Kunci:
Digital Internal Control (DIC), Fraud Prevention, Data Integrity, Automated Monitoring, Risk ManagementAbstrak
Digital Internal Control (DIC) refers to the procedures and systems employed by organizations to manage risks and uphold the integrity of financial and operational information within a digital framework. As reliance on digital technologies grows, the need for effective internal control systems has become more pressing to combat fraud, ensure data accuracy, and comply with regulatory standards. This research investigates the components, effectiveness, and challenges associated with DIC systems. It highlights key elements such as access controls, data encryption, audit trails, and automated monitoring, and evaluates their role in risk mitigation and compliance assurance. The study also explores common challenges, including the high costs and complexity of implementation, particularly for smaller organizations, and the necessity for continuous updates and training due to rapid technological advancements. Findings suggest that robust DIC systems significantly reduce incidents of data breaches and fraud, with automated monitoring and audit trails being particularly effective for early detection of irregularities. To enhance DIC systems, the research recommends investing in advanced technologies, conducting regular training and audits, and developing comprehensive policies. This research aims to provide insights into creating a secure and resilient digital environment that supports organizational integrity and regulatory compliance.
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Referensi
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Eddy, P., Diputra, D. O., Irman, M., Anton, & Estu, A. Z. (2023). Internal Control of Trade Goods Supply at CV Syntek Auto Pekanbaru. Interconnection: An Economic Perspective Horizon, 1(1), 11–24. https://firstcierapublisher.com/index.php/interconnection/article/view/8
Habibi, Junaedi, A. T., Sudarno, Rahman, S., & Momin, M. M. (2022). Organizational Commitment, Job Satisfaction, and Locus of Control on Employee Turnover Intention and Performance at PT. Sekarbumi Alam Lestari. Journal of Applied Business and Technology, 3(2), 177–192.
Hutabarat, L. E. (2024). Analysis of the Internal Control System for Receivables at CV. Putra Riau Mandiri. Luxury: Landscape of Business Administration, 2(1), 1–25. https://doi.org/https://doi.org/10.61230/luxury.v2i1.65
Junaedi, A. T., Renaldo, N., Yovita, I., Augustine, Y., & Veronica, K. (2023). Uncovering the Path to Successful Digital Performance through Digital Technology and Digital Culture as Moderation. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 71–81. https://doi.org/https://doi.org/10.35145/icobima.v2i1.3959
Napitupulu, B., Sudarno, & Junaedi, A. T. (2021). Budget Realization as a Management Control Tool for Company Performance at PT. Pelabuhan Indonesia I (Persero) Pekanbaru Branch. Journal of Applied Business and Technology, 2(3), 243–250.
Ngatno, Junaedi, A. T., & Komardi, D. (2022). Discipline, Service Orientation, Integrity, and Leadership Style on Job Satisfaction and Performance of High School Teachers in Tanah Putih District. Journal of Applied Business and Technology, 3(2), 153–165.
Panjaitan, H. P., Lumenta, M. Y., Febriyanto, F., Suyono, S., Rusilawati, E., & Kudri, W. M. (2023). The Influence of Leadership, Motivation, and Compensation on Employee Performance at PT. LG Electronics. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 238–256. https://doi.org/https://doi.org/10.35145/icobima.v2i1.4070
Renaldo, N., Jollyta, D., Suhardjo, Fransisca, L., & Rosyadi, M. (2022). Pengaruh Fungsi Sistem Intelijen Bisnis terhadap Manfaat Sistem Pendukung Keputusan dan Organisasi. Jurnal Informatika Kaputama, 6(3), 61–78.
Renaldo, N., Rozalia, D. K., Musa, S., Wahid, N., & Cecilia. (2023). Current Ratio, Firm Size, and Return on Equity on Price Earnings Ratio with Dividend Payout Ratio as a Moderation and Firm Characteristic as Control Variable on the MNC 36 Index Period 2017-2021. Journal of Applied Business and Technology, 4(3), 214–226. https://doi.org/10.35145/jabt.v4i3.136
Renaldo, N., Sudarno, Hutahuruk, M. B., Junaedi, A. T., Andi, & Suhardjo. (2021). The Effect of Entrepreneurship Characteristics, Business Capital, and Technological Sophistication on MSME Performance. Journal of Applied Business and Technology, 2(2), 109–117. https://doi.org/https://doi.org/10.35145/jabt.v2i2.74
Renaldo, N., Suhardjo, & Sevendy, T. (2023). E-learning Teaching Materials: Accounting Information Systems. Journal of Applied Business and Technology, 4(2), 181–188.
Renaldo, N., Suhardjo, Suharti, Suyono, & Cecilia. (2022a). Benefits and Challenges of Technology and Information Systems on Performance. Journal of Applied Business and Technology, 3(3), 302–305. https://doi.org/https://doi.org/10.35145/jabt.v3i3.114
Renaldo, N., Suhardjo, Suharti, Suyono, & Cecilia. (2022b). Optimizing Company Finances Using Business Intelligence in Accounting. Journal of Applied Business and Technology, 3(2), 209–213. https://doi.org/https://doi.org/10.35145/jabt.v3i2.107
Rostania, W. N., Zulaihati, S., & Fauzi, A. (2023). The Influence of Self-Efficacy and Self-Control on Academic Procrastination at North Jakarta State Vocatinal Schools. Reflection: Education and Pedagogical Insights, 1(2), 40–50. http://firstcierapublisher.com/index.php/reflection/article/view/21
Rusilawati, E., Purnama, I., Tjahjana, D. J. S., & Kudri, W. M. (2023). Locus of Control and Job Satisfaction on Employee Performance, Mediated by Organizational Citizenship Behavior among the Working Staff in the Accounting Department. International Conference on Business Management and Accounting, 1(2), 467–474. https://doi.org/https://doi.org/10.35145/icobima.v1i2.3469
Saputro, P. A., Irman, M., & Panjaitan, H. P. (2022). Quality of Socialization, Services, and Electronic Services on Taxpayer Satisfaction and Taxpayer Compliance at Kantor Pelayanan Pajak Madya Pekanbaru. Journal of Applied Business and Technology, 3(3), 287–301.
Sekaran, U., & Bougie, R. (2016). Research Method for Business A Skill-Building Approach Seventh Edition (Seventh Ed). John Wiley & Sons. https://doi.org/10.1007/978-94-007-0753-5_102084
Setyowati, E., Zulaihati, S., & Fauzi, A. (2023). The Effect of Financial Literacy and Peers towards Saving Behavior with Self-Control as Mediating Variable of Undergraduate Students of Jakarta State University. Nexus Synergy: A Business Perspective, 1(1), 61–71. https://firstcierapublisher.com/index.php/nexus/article/view/40
Suyono, Sudarno, Suhardjo, Sari, Y., & Purnama, I. (2020). The influence of price to book value on capital structure and profitability of health and pharmaceutical companies in Indonesia. Journal of Applied Business and Technology, 1(3), 181–187.
Suyono, Suhardjo, Renaldo, N., Sudarno, & Sari, S. F. (2021). Faktor-faktor yang mempengaruhi Corporate Social Responsibility dan Nilai Perusahaan. Procuratio: Jurnal Ilmiah Manajemen, 9(1), 88–100.
Wijaya, E., Ali, Z., Hocky, A., Anton, A., & Oliver, W. (2023). Impact of Company Size, Income on Share, Debt to Equity, Total Assets Revenue and Net Profit on The Kompas 100 Company Value Index. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 218–226. https://doi.org/https://doi.org/10.35145/icobima.v2i1.4066
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2023-11-25
