Pertemuan 5-6 Matakuliah: A0214/Audit Sistem Informasi Tahun: 2007

Bina Nusantara THE AUDIT PROCESS IN AN INFORMATION TECHNOLOGY ENVIRONMENT

Bina Nusantara IT AUDITING : WHAT IS IT? The evaluation of IS and IT by auditors has generated the term IS auditing IT auditing is the evaluation of IS, practices, and operations to assure the integrity of an entity’s information. The computer auditor’s evaluation of systems, practices and operations may include one or both of the following : – Assessment of internal controls within the IT environment to assure the validity, reliability, and security of information – Assessment of the efficiency and effectiveness of the IT environment in economic terms

Bina Nusantara Planning the Audit Define scope State objectives Structure an orderly approach Provide for measurement of achievement Assure reasonable comprehensiveness Provide flexibility in approach

Bina Nusantara Organizing the Audit Preliminary review Application analysis Preliminary evaluation of internal controls Compliance testing Final evaluation of internal controls Substantive testing

Bina Nusantara Preliminary Review General data gathering Identifying financial application areas Preparing an audit plan

Bina Nusantara Field Work and Implementing Audit Methodology Define objectives Build a basic understanding of the area being audited Build a detailed understanding of the area being audited Evaluate controls, strengths, and weaknesses Design the audit procedures Test the critical controls, processes, and apparent exposures Evaluate the results

Bina Nusantara Audit Tools and Techniques Understanding how computers process data Identifying documents and heir flow through the system Defining critical data Developing audit data flow diagrams Evaluating the quality of system documentation Assessing controls over documents Determining the effectiveness of processing under computer programs Evaluating the usefulness of reports

Bina Nusantara Audit Report A written report will provide excellent documentation for both the positive and negative points made and will serve as a reference for future audits and improvements. The value of the audit must be assessed to assure that the findings and recommendations have been achieved to some quantifiable degree and provide value to the organization.