Investigating the Quick Response (QR) Code Application in Internal Audit Report: Unqualified Opinion vs Unqualified Without Inspection

This study examines the implementation of Quick Response (QR) codes in Independent Auditor's Reports (IARs) and explores the discrepancy between "Unqualified Opinion" and "Unqualified Without Inspection." Using a qualitative case study approach, semi-structured interviews were conducted with public accountants in Surabaya, Indonesia. The research reveals that QR codes serve as technological safeguards, enabling rapid verification of IAR authenticity and traceability. While the auditing community strongly supports this innovation, viewing it as a significant advancement in combating forgery, the study highlights that QR codes are not an absolute solution. Their effectiveness ultimately depends on individual practitioners' ethical conduct. The persistence of fraudulent activities despite technological advancements underscores the need for a multifaceted approach combining technological solutions with robust ethical training and professional development programs. The research concludes that QR code implementation must be complemented by ongoing efforts to strengthen the auditing profession's ethical foundation. It emphasizes the importance of continuous monitoring and enforcement by regulatory bodies to ensure compliance and maintain public trust in financial reporting. This study contributes to understanding technological innovations in auditing practices and their implications for professional integrity and accountability.