Universitas Indonesia

Faculty of Economics and Business

Department of Accounting
Master of Accounting

SYLLABUS
INFORMATION SYSTEM AUDITING
(PENGAUDITAN SISTEM INFORMASI)
ODD SEMESTER 2021/2022

Subject Code ECAM804201

Subject Title INFORMATION SYSTEM AUDITING
Credit Value 3
Pre-requisite/ -
Co-requisite/
Exclusion
Subject Learning Upon completion of the subject, students are expected to:
Outcomes
- able to explain Information System (IS) Auditing (L1)
- able to apply the key controls regarding the application of information technology in a
company or an organization (L2)
- able to plan/design the IS Auditing to ensure the quality of the information technology
implementation in a company or an organization (L3)
- able to apply the computer-assisted audit techniques, including the data test and audit
software (L4)

Subject Synopsis/
Indicative Week Topic LO Required
Syllabus # Reading
1 IT Audit Overview L1 HBB Chap. 1
RW Chap. 1
PHG Chap. 1
DLC Chap. 1
IT Governance and Risk Management L1 HBB Chap. 3
PHG Chap. 2
DLC Chap. 3
JC Chap. 4

2 The Audit Process L1 PHG Chap. 3

DLC Chap. 2

IT Life Cycle Management PHG Chap. 4

DLC Chap 5
HBB Chap 4
JC Chap. 15

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Universitas Indonesia
Faculty of Economics and Business
Department of Accounting
Master of Accounting

3 IT Service Delivery and Infrastructure L2 PHG Chap.5

DLC Chap.
4,6
Case 1 HBB Chap
5.

4 Information Asset Protection L2 PHG Chap 6

DLC Chap 7
HBB Chap
Case 2 6,7.

5 Business Continuity and Disaster Recovery L2 PHG Chap 7

DLC Chap 8
HBB Chap 5
PHG
Conducting Professional Audit Appendix A

6 COBIT Overview L1 COBIT 4.1

7 COBIT Overview L1 COBIT 4.1

MID-TERM EXAM

8 Application Controls L2 J RW Chap

10-15,
WT Chap. 9,
10
PP Chap. 7
9 Application Controls L2 J RW Chap
10-15,
WT Chap. 9,
10
PP Chap. 7
10 Computer-Assisted Audit Techniques L4 HBB Chap 8,
JC Chap 13
RW Chap. 16
WT Chap 10,
12
PP Chap. 13
11 Evidence Collection L3 RW Chap.
21,22,23
WT Chap.
9,10
PP Chap. 8
12 Evidence Evaluation L3 RW Chap
21,22,23

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 Universitas Indonesia
Faculty of Economics and Business
Department of Accounting
Master of Accounting

WT Chap
9,10
PP Chap 8
13 Conducting and Managing IT Audit L3 RW Chap 24
HBB Chap 9
JC Chap. 3
Case 3
14 Conducting and Managing IT Audit L3 RW Chap. 24
HBB Chap. 9
JC Chap. 3
Case 4
FINAL EXAM

Teaching/Learning Students are expected to read the material/chapters that will be discussed in the classroom
Methodology before the class begins.

Plagiarism and autoplagiarism are strictly forbidden, as stated in the Decree of Fakultas
Ekonomi UI No. 352/H2.F6.D1/HKP.02.04.SKD/2013 about the provisions of academic
sanctions for plagiarism and fraud in the writing of the Final Work/the Assignment.

Assessment
Method in Specific Assessment Methods/Task % Weighting Intended Learning
Alignment with Outcomes to be Assessed
Intended Learning L1, L2, L3, L4
Outcomes Continuous Assessment 100 V
INDIVIDUAL 100%
Mid-Term Exam (35%) V
Final Exam (35%) V
Quizzes, Paper, and Lab (30%) V

Details of Learning methods for this subject are:

learning methods 1. Active Lecturing;
2. Individual Study Effort
Student Study
Effort Expected Class Contacts:
Lectures 16 hours
In-Class Discussion 17 hours
Other student study effort:
Individual study effort 20 hours
Tutorials/ Labs 20 hours
Total 75 Hours
Reading List and Main references:
References Peter H. Gregory, CISA Certified Information System Auditor All-In-One Exam Guide, McGraw Hill, 2009.
(PHG)
David L. Cannon, CISA Certified Information System Auditor Study Guide, Sybex, 2008 (DLC)
James E. Hunton, Stephanie M. Bryant, and Nancy A. Bagranoff, Core Concepts of Information Technology
Auditing, John Wiley & Sons, Inc, 2004 (HBB)
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Universitas Indonesia
Faculty of Economics and Business
Department of Accounting
Master of Accounting

Jack J. Champlain, Auditing Information System, 2nd Edition, John Wiley & Sons, Inc, 2003 (JC)
IT Governance Institute, COBIT, 4.1. 2007 (COBIT 4.1)
Donald A. Watne and Peter B.B Turney, Auditing EDP Systems, 2nd Edition, Prentice Hall, 1990. (WT)
Ron Weber, Information Systems Control and Audit, Prentice Hall, 1999.(RW)
Porter dan Perry, EDP: Pengendalian dan Auditing, 5 t h edition. (PP)

Additional Books:
Albert J. Harnois, EDP Auditing, 2nd Edition, Prentice Hall, 1991.
James R. Hickman, Practical IT Auditing, Warren, Gorham & Lamont, 1999.
Handbook of IT Auditing, Warren, Gorham & Lamont, 1999