BAB VII

DAMPAK TEKNOLOGI INFORMASI TERHADAP PROSES AUDIT

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 masukan
Controls Financial Total Definitions Examples Summary total of field amounts the total dollar of all for all recirds in a batch that vendor invoices to be represent a meanigful total such paid ad dollar or amounts Summary total of codes from all recors in a batch that do not represent a meaning full total Summary total of physical records in a batch The total of all vendors account number for vendor invoices to be paid The total number of vendor invoices to be processed

Hash Total

Record Count

b. Pengendalian proses
Type of processing control Validation test Description Ensures the use of the correct master file, database, and program in processing Determines that data submitted for processing are in the correct order Checks hte accuracy of processed data Determines whether data exceed prespecified ammounts Determines that every field in a record has been completed

Sequence test Arithmetic accuracy test Data reasonable test Completeness test

c. Pengendalian keluaran

THE END