DAMPAK TEKNOLOGI INFORMASI TERHADAP PROSES AUDIT

BAB VII

Kelompok 4 :- ERVIN (10630025)

- MARYAM SAPUTRI N. (10630092)- ROSANNA HERMAWATI T. (106300 )

Alasan Integrasi Teknologi Informasi ke Sistem Informasi

• Pengendalian komputer menggantikan pengendalian manual

• Tersedianya informasi yang berkualitas tinggi

RESIKO TEKNOLOGI INFORMASI

• Ketergantungan pada kemampuan fungsi perangkat keras dan perangkat lunak

• Kemudahan penelusuran audit• Berkurangya keterlibatan manusia• Kesalahan sistematik versus kesalahan acak• Akses yang tidak diotorisasi• Kehilangan data• Berkurangya pemisahan tugas• Berkurangnya otorisasi tradisional• Kebutuhan akan pengalaman teknologi

informasi

JENIS PENGENDALIAN UNTUK SISTEM TEKNOLOGI INFORMASI

1. PENGENDALIAN UMUM

2. PENGENDALIAN APLIKASI

1. PENGENDALIAN UMUM

a. Administrasi fungsi teknologi

b. Pemisahan tugas teknologi informasi

c. Pengembangan sistem

d. Keamanan fisik dan on-line

e. Rencana cadangan dan kontijensi

f. Pengendalian perangkat keras

2. PENGENDALIAN APLIKASI

a. Pengendalian masukanControls Definitions Examples

Financial Total Summary total of field amounts for all recirds in a batch that represent a meanigful total such ad dollar or amounts

the total dollar of all vendor invoices to be paid

Hash Total Summary total of codes from all recors in a batch that do not represent a meaning full total

The total of all vendors account number for vendor invoices to be paid

Record Count Summary total of physical records in a batch

The total number of vendor invoices to be processed

b. Pengendalian prosesType of processing control Description

Validation test Ensures the use of the correct master file, database, and program in processing

Sequence test Determines that data submitted for processing are in the correct order

Arithmetic accuracy test Checks hte accuracy of processed data

Data reasonable test Determines whether data exceed prespecified ammounts

Completeness test Determines that every field in a record has been completed

c. Pengendalian keluaran

THE END