Abstract :
The speed development of men’s thought about information technology in this area is able to change the paradigm in any professional fields, especially an auditor. The use of information technology makes more easier in any field of work, such as in auditing which give better understanding by developing some techniques. There are three approaches in auditing computer based informatics systems, those are auditing around the computer. Auditing through the computer and auditing with the computer. The more important role of the use of information technology for auditing, the more demand for the auditors to improve their capabilities to master the hardware, software and even the brain ware as the component of the computer based informatics system.