PENGAUDITAN 1

Chapter 10 :
The Impact of Information
Technology on the Audit Process

Present By :
M.Riduan Abdillah SE,M.Si, Akt, CA
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 12 - 1
 How Information Technologies
Enhance Internal Control
Computer controls replace manual controls

Higher-quality information is available

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 12 - 2

 Assessing Risks of
Information Technologies
Risks to hardware and
data
Reduced audit trail

Need for IT experience and

separation of IT duties

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 12 - 3

 Internal Controls Specific to
Information Technology
General controls

Application controls :
1. Input controls
2. Processing
controls
3. Output controls

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 12 - 4

 Relationship Between General
and Application Controls
Risk of unauthorized
change Risk of system crash
to application software

Cash
receipts
application
controls
Sales Payroll
application application
controls controls
Other cycle
application
controls

Risk of unauthorized GENERAL CONTROLS Risk of unauthorized

master file update processing
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 12 - 5
 End of Chapter 10

©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 12 - 6