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Abstract
Abstract— The current growing industrial era 4.0, where companies are required to have a big data system, because the volume of data they have is already very large, so accountants who will audit, must be equipped with sufficient knowledge to audit big data, also connected with technological developments, allowing auditors who audit big data using digital audits. Therefore, this research really needs to be carried out with the aim of knowing whether internal control evaluated based on digital audits has a significant effect on monitoring and risk assessment activities by auditors. The research method was carried out using hypotectico deductive with research conclusions that showed that the evaluation of internal control based on digital audits had a significant effect on the persistence of monitoring and risk assessment by auditors in the KAP with a P-value of 0.00000022323; 0.000001298. The recommendation from the research results is that in the industrial era 4.0 to meet the competencies needed today auditors must understand digital audits.