√ Definition of Information Systems Audit, Objectives, Types, Stages, Scope
Understanding Information Systems Audit, Objectives, Types, Stages, Scope – In this discussion we will explain about Information Systems Audit. Which includes the meaning of information system audit, objectives of information system audit, types of information system audit, stages of an information system audit and the scope of an information system audit with a complete and light discussion understood. To understand in more detail, please read the review below carefully.
Understanding Information Systems Audit, Objectives, Types, Stages, Scope
Let's first discuss the meaning of information system audit carefully.
Understanding Information Systems Audit
Information system audit or Information System Audit is also called EDP Audit (Electronic Data Processing Audit) / Computer audit is a process of collecting data and the evacuation of evidence to determine whether a computerized application system has been implemented and implemented an appropriate internal control system, All assets are properly protected or misused and data integrity, reliability and also the effectiveness and efficiency of providing information based on data are guaranteed. computer.
Understanding Information Systems Audit According to Experts
The following is the definition of an information system audit according to experts.
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Alvin A. Arens and James K. Loebbecke
Definition of information systems audit according to Alvin A. Arens and James K. Loebbecke's opinion is that auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. Examining ought to be finished by a skillfully autonomous individual.
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Ron Weber (1999)
The definition of information system auditing according to Ron Weber is System information auditing is the process of collecting and evaluating evidence to determine Whether a computer system safeguards assets, maintains data integrity, allows organizational goals to be achieved effectively and uses resources efficiently. This means that an information systems audit is the process of collecting and evaluating facts to decide whether a computer system is an asset the company is protected, data integrity is maintained, in accordance with organizational goals to achieve effectiveness and efficiency in use resource.
Information Systems Audit Objectives
The objectives of an information systems audit can be divided into two main groups, including:
1. Conformance (suitability)
The aim of this information systems audit group is to focus on obtaining conclusions from the conformity aspect namely Confidentiality, Integrity, Availability and Compliance (Compliance)
2. Performance
Performance, the objective group for this information system audit focuses on obtaining conclusions on performance aspects, namely Effectiveness, Efficiency and Reliability.
In general, the objectives of an Information Systems Audit are:
- To check the adequacy of environmental controls, physical security, logical security and also the operational security of the information system being created to protect hardware, software and data from unauthorized access, accident or unauthorized change desired.
- To ensure that the information system truly meets its needs, it can help the organization achieve strategic goals.
Ron Weber (1999:11-13) states that the objectives of an information systems audit are:
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Asset Security
Information assets in a company such as hardware, software and human resources, data files must be maintained by a good internal control system so that there is no misuse of company assets. -
Maintain Data Integrity
Data integrity is one of the basic concepts of information systems. Data has certain attributes such as completeness, truth and accuracy. If data integrity is not maintained, then a company will not have correct results or reports and the company may even suffer losses. -
System Effectiveness
The effectiveness of the company's information system has an important role in the decision-making process. An information system can be called efficient if the information system can meet the needs of the user or users with minimal information resources. -
System Efficiency
A system can be called efficient if the information system can meet user needs with minimal information power. -
Economical
Economics shows calculations for economic losses which are in the nature of quantifying monetary or money values. Economics is an economic consideration.
Types of Information System Audits
There are several types or types of information system audits, including:
Financial Report Audit
A financial statement audit (Financial Statement Audit) is an audit carried out to find out the level of fairness of the financial statements presented by the company. If the organization's accounting system being audited is a computer-based accounting system, the audit is carried out on the information system accounting, whether the process or mechanism of the system and computer program has been completed, the general control of the system is adequate and the data has been completed substantive.
Operational Audit
There are three types of operational audits (Operational Audit), including:
-
Post Implementation Audit
The post-implementation audit or audit after implementation is carried out by auditors with application, experience in application system development, so that the auditor can evaluate whether the system being implemented should be updated or repaired or even stopped if it no longer meets the needs or is pregnant error -
Concurrent Audit (Joint Audit)
Audit becomes a system development team, the auditor helps the team to improve the quality of the system developed by analysts, designers and programmers and will be implemented. -
Concurrent Audits (Joint Audits)
Auditors evaluate the performance of functional units or information system functions, whether they are managed well or whether they are controlled the development of the system as a whole has been carried out well, whether the computer system has been managed and operated properly Good.
In conducting an audit of the existing computerized system, it is carried out thoroughly, when carrying out tests, evidence is used draw conclusions and provide recommendations to management on matters relating to effectiveness, efficiency and economics system.
Information Systems Audit Stages
According to Gallegos in his book"Audit and Control of Information Systems” states that information system audits include several stages, namely:
Planning (Planning)
Includes main activities, namely:
- Determine the scope and objectives of the audit
- Organizing the audit team
- Understand the client's business operations
- Review the results of previous audits
- Prepare an audit program
Field Inspection (Field Work)
At this stage, what is done is collecting information which is done by collecting data with related parties. This can be done by applying data collection methods, namely interviews, questionnaires or conducting surveys.
Reporting
After data collection, data will be obtained which will be processed to be calculated according to the maturity level calculation. At this stage, information will be provided in the form of audit results.
Follow Up (Follow Up)
This stage is carried out by providing an audit report in the form of recommendations for corrective action to the management of the object under study, for then the authority for repairs becomes the responsibility of the management of the object under study, whether it will be implemented or only as a reference for future improvements will come
Scope of Information Systems Audit
The scope includes an audit of the sales information system, which starts from the marketing section, receiving orders to creating sales reports. Meanwhile, controlling procedures and implementing information systems is divided into two parts, namely:
- General Control includes security management control and operations management control.
- Application Control includes boundary control, input control and output control.
Thus has been explained about Understanding Information Systems Audit, Objectives, Types, Stages, Scope, hopefully it can increase your insight and knowledge. Thank you for visiting and don't forget to read other articles.
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