Interpret the Change of Standard in Auditing Course Learning Process Using Interactive Control System

Abstract

This study aims to describe the adaptation process of audit standards in the learning process at higher education using the interactive control system’s perspective. This study used descriptive qualitative approach with the case study strategy at one universities in accounting department as research subjects. This study shows that the curriculum team and Head of Department using the interactive control system to give a change signal and trigger a limited conflict between the lecturer in the form of dialogue and debate. This conflict is continuously conducted and monitored until produce a new learning which is composed from various feedback. The results of this learning will be used as a strategy for adaptation to change. This study found that through the interactive control system that is used by decision-maker in the educational process environment, higher education managed to adapt more flexible to the changes in auditing standards.