Design Control Internal System Information Accountancy In The Era Of Hybrid And Byod Work: A Literature Review

Abstract

The development of information and communication technology and the shift in the student work paradigm/labor market to direction Work hybrid (hybrid work) And use device personal (Bring Your Own Device, BYOD has brought new challenges to the implementation of Accounting Information Systems (AIS). This work model not only demands flexibility and efficiency, but also data security, system integrity, and compliance to regulations, as well as effectiveness control internal. Study This serve literature review systematic to study Which published between 2020 until 2025 with focus on The design of AIS internal controls in the context of hybrid work and BYOD. The methodology includes literature identification, inclusion screening, and thematic analysis of key findings. The study results show that element control internal Which most often recommended covering A formal and clear BYOD policy, technical security controls (multifactor authentication, encryption, device management, secure network usage), separation of duties and role-based authorization, remote monitoring and auditing, user security training and awareness, and organizational culture and leadership. main covering resistance users, limitations source Power IT, cost implementation, lack of infrastructure, as well as the lack of long-term empirical research. This article recommends best practices And direction study furthermore For strengthen design control internal SIA in era Which constantly changing.

Keyword: System Information Accountancy; Control Internal; BYOD; Work Hybrid;

Security Data; Digital Audit; Security Policy