Understanding and Mastering Auditing Systems: A Key to Enhancing Educational Management and Organizational Accountability

Melyna Wijaya Putri; Reyhana Nur Azizah; Sofia Nisa Ulyantika; Heni Noviarita; Romlah

doi:10.61987/jemr.v5i3.2208

Authors

Melyna Wijaya Putri Universitas Islam Negeri Raden Intan Lampung
Reyhana Nur Azizah Universitas Islam Negeri Raden Intan Lampung
Sofia Nisa Ulyantika Universitas Islam Negeri Raden Intan Lampung
Heni Noviarita Universitas Islam Negeri Raden Intan Lampung
Romlah Universitas Islam Negeri Raden Intan Lampung

DOI:

https://doi.org/10.61987/jemr.v5i3.2208

Keywords:

Auditing System, Organizational Performance, Educational Management

Abstract

This study aims to analyze the concept of auditing systems and their role in enhancing organizational performance, focusing on the definition, objectives, functions, mechanisms, and outcomes. Using a qualitative approach, a literature review was conducted by examining relevant academic sources, including journals, books, and previous research. The findings show that auditing systems function as both control tools and strategic instruments for improving organizational effectiveness, efficiency, and accountability. They have evolved to include information system audits, emphasizing data security, system reliability, and operational effectiveness. Additionally, auditing systems contribute to strengthening internal control and risk management by identifying weaknesses and providing recommendations for continuous improvement. The study highlights the importance of auditing systems in enhancing transparency, accountability, and governance in modern organizations, including educational institutions. Effective auditing is essential for ensuring sound management practices and fostering an environment of trust and compliance.

References

Ab Wahid, R., & Grigg, N. P. (2021). A draft framework for quality management system auditor education: Findings from the initial stage of a Delphi study. The TQM Journal, 33(6), 1373-1394. https://doi.org/10.1108/TQM-08-2020-0193

Abdelkader, M. A., Mazen, S. A., & Helal, I. M. (2025). Implementation and evaluation of a proposed framework for auditing learning management systems in an Egyptian university. International Journal of Computer Information Systems and Industrial Management Applications, 17, 746-764. https://doi.org/10.70917/ijcisim-2025-0045

Alenezi, M., Wardat, S., & Akour, M. (2023). The need of integrating digital education in higher education: Challenges and opportunities. Sustainability, 15(6), 4782. https://doi.org/10.3390/su15064782

Atayah, O. F., & Alshater, M. M. (2021). Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities. International Journal of Digital Accounting Research, 21. https://doi.org/10.4192/1577-8517-v21_4

Brunetti, F., Matt, D. T., Bonfanti, A., De Longhi, A., Pedrini, G., & Orzes, G. (2020). Digital transformation challenges: Strategies emerging from a multi-stakeholder approach. The TQM Journal, 32(4), 697-724. https://doi.org/10.1108/TQM-12-2019-0309

Cohen, J. R., Joe, J. R., Thibodeau, J. C., & Trompeter, G. M. (2020). Audit partners' judgments and challenges in the audits of internal control over financial reporting. Auditing: A Journal of Practice & Theory, 39(4), 57-85. https://doi.org/10.2308/AJPT-18-088

Jones, K. M., Rubel, A., & LeClere, E. (2020). A matter of trust: Higher education institutions as information fiduciaries in an age of educational data mining and learning analytics. Journal of the Association for Information Science and Technology, 71(10), 1227-1241. https://doi.org/10.1002/asi.24327

Keizer, J., Bente, B. E., Al Naiemi, N., Van Gemert-Pijnen, L. J., & Beerlage-De Jong, N. (2022). Improving the development and implementation of audit and feedback systems to support healthcare workers in limiting antimicrobial resistance in the hospital: Scoping review. Journal of Medical Internet Research, 24(3), e33531. https://doi.org/10.2196/33531

Khatib, S. F., Sulimany, H. G. H., Alshareef, M. N., & Ali Khan, M. N. A. (2024). Catalysts of audit excellence: Competitive advantage, intellectual capital, and auditing quality. Quality & Quantity, 58(5), 4915-4939. https://doi.org/10.1007/s11135-024-01885-y

Khoa, B. T., Hung, B. P., & Hejsalem-Brahmi, M. (2023). Qualitative research in social sciences: Data collection, data analysis, and report writing. International Journal of Public Sector Performance Management, 12(1-2), 187-209. https://doi.org/10.1504/IJPSPM.2023.132247

Laurent, A., Weidema, B. P., Bare, J., Liao, X., de Souza, D. M., Pizzol, M., ... & Verones, F. (2020). Methodological review and detailed guidance for the life cycle interpretation phase. Journal of Industrial Ecology, 24(5), 986-1003. https://doi.org/10.1111/jiec.13012

Lois, P., Drogalas, G., Karagiorgos, A., & Tsikalakis, K. (2020). Internal audits in the digital era: Opportunities, risks, and challenges. EuroMed Journal of Business, 15(2), 205-217. https://doi.org/10.1108/EMJB-07-2019-0097

Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751. https://doi.org/10.1016/j.techfore.2019.119751

Mattei, G., Grossi, G., & Guthrie, A. M. (2021). Exploring past, present, and future trends in public sector auditing research: A literature review. Meditari Accountancy Research, 29(7), 94-134. https://doi.org/10.1108/MEDAR-09-2020-1008

Metaxa, D., Park, J. S., Robertson, R. E., Karahalios, K., Wilson, C., Hancock, J., & Sandvig, C. (2021). Auditing algorithms: Understanding algorithmic systems from the outside in. Foundations and Trends® in Human-Computer Interaction, 14(4), 272-344. https://doi.org/10.1561/1100000083

Nasution, D., & Östermark, R. (2020). The impact of auditors' awareness of the profession's reputation for independence on auditors' ethical judgment. Social Responsibility Journal, 16(8), 1087-1105. https://doi.org/10.1108/SRJ-05-2018-0117

Nerantzidis, M., Pazarskis, M., Drogalas, G., & Galanis, S. (2022). Internal auditing in the public sector: A systematic literature review and future research agenda. Journal of Public Budgeting, Accounting & Financial Management, 34(2), 189-209. https://doi.org/10.1108/JPBAFM-02-2020-0015

Niwagaba, T. (2025). Building trust and transparency in educational management. Review of Research in Education, 51. https://doi.org/10.59298/ROJE/2025/51913

Olan, F., Arakpogun, E. O., Suklan, J., Nakpodia, F., Damij, N., & Jayawickrama, U. (2022). Artificial intelligence and knowledge sharing: Contributing factors to organizational performance. Journal of Business Research, 145, 605-615. https://doi.org/10.1016/j.jbusres.2022.03.008

Oware, E. N., & Mokoena, S. (2025, December). Standardized framework for institutional audit for quality in Ghanaian universities. In Frontiers in Education (Vol. 10, p. 1673932). Frontiers Media SA. https://doi.org/10.3389/feduc.2025.1673932

Rana, T., Steccolini, I., Bracci, E., & Mihret, D. G. (2022). Performance auditing in the public sector: A systematic literature review and future research avenues. Financial Accountability & Management, 38(3), 337-359. https://doi.org/10.1111/faam.12312

Saragih, J., Tarigan, A., Pratama, I., Wardati, J., & Silalahi, E. F. (2020). The impact of total quality management, supply chain management practices and operations capability on firm performance. Polish Journal of Management Studies, 21(2), 384-397. https://doi.org/10.17512/pjms.2020.21.2.27

Sewpersadh, N. S. (2025). Adaptive structural audit processes as shaped by emerging technologies. International Journal of Accounting Information Systems, 56, 100735. https://doi.org/10.1016/j.accinf.2025.100735

Shahsavari, M., Salehi, M., & Velashani, M. A. B. (2024). Comprehensive review on audit expectation gap: A meta-synthesis approach. Iranian Journal of Management Studies, 17(1), 185-202.

Taherdoost, H. (2021). A review on risk management in information systems: Risk policy, control and fraud detection. Electronics, 10(24), 3065. https://doi.org/10.3390/electronics10243065