In the AI ​​Era, Who is the Guardian of Audit Integrity? This is Prof.’s answer. Rindang Widuri at the Inauguration of Professor at BINUS University

In the midst of the massive use of artificial intelligence (AI) in financial and audit processes, one main challenge is increasingly emerging: how to maintain integrity and trust amidst the dominance of technology. Responding to these challenges, BINUS University reiterates its commitment to scientific development through the inauguration of Professors.

BINUS University confirmed Prof. Rindang Widuri, S.Kom., S.Akun., MM., Ph.D. as a Permanent Professor in the field of Financial Audit Technology, which focuses on transforming audit practices in the digital era.

In his scientific oration entitled “Audit 5.0: The Symphony Between Data and Conscience”, Prof. Rindang highlighted that the rapid adoption of analytical technology and AI has fundamentally changed the way audits are carried out from a sampling-based process to comprehensive and real-time data analysis.

He emphasized that despite the ability of algorithms to read data and detect anomalies quickly, the role of auditors remains irreplaceable. Technology functions as an enabler, but decisions remain dependent on human ethical and professional judgment.

Through the Audit 5.0 concept, Prof. Rindang introduces an approach that places collaboration between humans and artificial intelligence as the main foundation in maintaining financial accountability. In this model, AI delivers speed and precision of analysis, while humans ensure meaning, integrity and trust are maintained.

Furthermore, he emphasized that in the digital era, trust has become an increasingly crucial and vulnerable asset. Therefore, strengthening ethical and explainable AI principles, as well as human involvement in every decision-making process, is the key to building an audit system that is not only sophisticated, but also trustworthy.

In line with these developments, Prof. Rindang also highlighted the importance of transforming auditor competency in the future. Auditors are not only required to understand audit standards, but also have data literacy, understanding of algorithms, and awareness of risks and ethics in the use of technology.

Chancellor of BINUS University, Dr. Nelly, S.Kom., MM, said that this inauguration is part of BINUS University’s commitment to providing a superior and impactful academic ecosystem. “The inauguration of a Professor is not only an individual achievement, but also reflects the institution’s commitment to encouraging the birth of strategic thinking that is able to answer global challenges. We believe Prof. Rindang’s contribution will further strengthen BINUS University’s role in producing research that is relevant and has an impact on society.”

This inauguration is part of BINUS University’s journey in its 45 years of contribution to the world of education, through its commitment to presenting learning innovations, expanding global collaboration, and building an ecosystem that is relevant to future needs. By strengthening the role of Professors, BINUS University continues to encourage the birth of superior talents who are able to translate technological complexity into strategic decisions that are based on integrity and have an impact on society.

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