Development of Information System Audit Syllabus with Critical Thinking Based Approaches

Abstract

Increased use of technology causes the need for information system audits to improve. Higher education requires curriculum renewal continuously to keep pace with the changing industry needs. Information system audit learning is needed that emphasizes critical thinking to respond to change. The purpose of this study is to determine the learning objectives and learning materials that are important in information systems audit courses and also to find out whether the learning of audit information systems with a critical thinking analysis approach can improve student abilities. This study uses a qualitative method. The process of collecting data through in-depth interviews with participants who have competence in the field of information systems auditing, financial statement auditing, accounting education, and corporate governance. Data analysis techniques used a thematic approach. Data validated by source triangulation and theory triangulation. The audit learning syllabus must adjust to industry needs so that graduates can contribute more. Learning material must be adapted to the achievement of cognitive, affective, and psychomotor abilities. The method of learning by doing stimulus-response to teach students to think critically is fundamental so that students can manage the risks they face when working later.