Dr. Ir. Yeffry Handoko Putra

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Dr. Ir. Yeffry Handoko Putra

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Presentation transcript:

Dr. Ir. Yeffry Handoko Putra Chap 5 – Type of Audit Dr. Ir. Yeffry Handoko Putra MAGISTER SISTEM INFORMASI

Type of Audit

Area of Auditor

Contributed Financial Audit Cost Accounting Programmatic audits comparing proposed or budgeted program management approaches : Project Management Body of Knowledge (PMBOK),

Contributed Operational audits

Contributed Operational audits adherence to standard processes for software development, implementation, operations and maintenance, and other system development life cycle (SDLC) phases. Include process or service frameworks : COBIT, ITIL, ISO, IEEE, SEI

Categorization of Organizational Activities for Operational Audits

IT-specific audits

outsourced IT services are subject to specialized IT control audits

Performing IS Audit (Source: CISA Review) Classification of Audit Audit Program Audit Methodology Fraud Detection Risk-based Auditing Audit Risk and Materiality Risk Assessment and treatment Risk Assessment Technique Audit Objectives Compliance vs substantive testing Evidence Sumber CISA Review manual

Performing IS Audit (Source: CISA Review) Interviewing and Observing Personal in perform their duties Sampling Using the other services of auditors and Experts Computer-assisted audit Techniques(CAAT) Evaluation of strength and weakness Communication audit result Management Implementation and recommendation Audit documentation Sumber CISA Review manual