Pertemuan 26 Matakuliah: A0214/Audit Sistem Informasi Tahun: 2007

Bina Nusantara IT AUDITING CAREER PLANNING AND DEVELOPMENT EVALUATING AUDIT QUALITY AND BEST PRACTICES

Bina Nusantara IT AUDITOR CAREER

Bina Nusantara Career Development Plan Career path planning with management support Definition of knowledge, skills, and abilities Performance assessment Performance counseling and feedback Training Professional development

Bina Nusantara

Evaluating IT Audit Quality Scope and Objectives of an IT Audit – Computerized Systems and Applications – Information Processing Facilities – Systems Development – Management of IT and Enterprise Architecture – Client/Server, Telecommunication, Intranets, and Extranet – The IT Auditor’s Role

Bina Nusantara Evaluating IT Audit Quality Terms of Assessment The IT Audit and Auditor Assessment Form IT Audit Criteria – Audit Objectives – Fact Gathering – Audit Program – Audit Test – Use of Audit Tools – Conclusions – Findings – Recommendations – The Audit Report – Working Paper – Relations with the Auditee – Relation with Audit Management – Follow up of Audit Recommendations

Bina Nusantara Criteria for Assessing the Audit Completeness Pertinence Accuracy Appropriate Conclusions, Findings, and Recommendations Follow up of Findings and Recommendations

Bina Nusantara Criteria for Assessing the Auditor Timely Inquisitive Decisive Initiative Resourceful Communication Skills Judgment Tact Auditor knowledge

Bina Nusantara Best Practices Reason to learn Best Practices: – To improve efficiency – To add value to client/auditee or organization – To aid in the advancement of technology – For insight into learning how others are performing audits faster and more efficiently and easily