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Anggota kelas 2Y dan 2Z Mata Kuliah Sistem Informasi Akuntansi Semester 3 Prodip III STAN

Sehubungan dengan pertanyaan dari beberapa mahasiswa, dapat saya sampaikan hal-hal sebagai berikut: 1. Penilaian pada prinsipnya dilakukan berdasarkan logika jawaban sesuai dengan teori-teori yang telah disampaikan, terutama untuk jenis soal DFD, Flowchart, Pengendalian Internal dan Database Relational. Namun demikian, terdapat jenis soal yang atas jawabannya berdasarkan solution manual Romney-Steinbart, yaitu jenis soal true/false dan multiple choices. 2. Petunjuk pembuatan DFD (Data Flow Diagram) a. Tentukan pihak-pihak yang terlibat b. Gambarkan dalam kotak segi empat c. Antara tiap pihak yang terlibat, tentukan proses yang terjadi. d. Gambarkan proses tersebut dalam lingkaran e. Tentukan dokumen/jurnal terkait f. Gambarkan dalam dua garis horizontal yang sejajar g. Hubungkan tiap-tiap bagian tersebut dengan tanda panah h. Tambahkan keterangan apabila dimungkinkan, missal nomor proses dan keterangan lain. Petunjuk pembuatan Flowchart a. Tentukan pihak-pihak yang terlibat b. Tentukan kegiatan yang dilakukan oleh tiap pihak-pihak tersebut, kemudian urutkan c. Tentukan dokumen terkait d. Gambarkan dalam satu alur 3. Petunjuk pengerjaan Database Relational a. Tentukan entitas yang terkait untuk mendapatkan jumlah table yang harus di buat b. Tiap data yang akan dimasukkan dalam table, dikelompokkan sesuai dengan entitas-nya c. Buat table masing-masing entitas d. Tentukan primary key dari masing masing entitas e. Tentukan foreign key yang dapat menghubungkan entitas-entitas tersebut f. Buat database relational berdasarkan primary key dan foreign key tersebut 4. Bahan tambahan atas Pengendalian Internal dapat dibaca pada lampiran 1 dan 2

Lampiran 1 COSO COSO merupakan singkatan dari The Committee of Sponsoring Organizations of The Treadway Commission adalah sebuah organisasi sektor swasta yang sukarela, didirikan di Amerika Serikat, yang bertujuan untuk menyediakan panduan kepada manajemen eksekutif dan pengelola perusahaan tentang aspek-aspek kritis dalam pengelolaan organisasi, etika bisnis, pengendalian internal, manajemen risiko perusahaan, kecurangan, dan pelaporan keuangan.

COSO telah menerbitkan sebuah model pengendalian internal yang umum yang dengannya perusahaan dan organisasi dapat menilai sistem pengendalian mereka. Komponen Pengendalian internal COSO meliputi: 1. Lingkungan Pengendalian 2. Penilaian resiko 3. Aktivitas Pengendalian 4. Informasi dan Komunikasi 5. Pemantauan

Lampiran 2 INTERNAL CONTROL Taibert Corporation hired an independent computer programmer to develop a simplified payroll application for its newly purchased computer. The programmer developed an online data entry system that minimized the level of knowledge required by the operator. It was based on keying answer to input cues that appeared on the terminals viewing screen. Examples of the cues follow: a. Access routine 1. Operator access number to payroll file? 2. Are there new employees? b. New employee routine 1. Employee name? 2. Employee number? 3. Social security number? 4. Rate per hour? 5. Single or married? 6. Number of dependents? 7. Account distribution? c. Current payroll routine 1. Employee number? 2. Regular hours worked? 3. Overtime hours worked? 4. Total employee this payroll period? The independent auditor is attempting to verify that certain input validation (edit) checks exist. The checks should ensure that errors resulting from omissions, invalid entries, or other inaccuracies are detected as soon as the answers to the input cues are entered. Required: Identify the various types of input validation (edit) checks an auditor would expect to find in this system. Describe the assurances provided by each identified validation check. Proposed Solution: The following edit checks might be used to detect errors during the typing of answers to the input cues: Validity check of operator access code and password ensures that the operator is authorized to access computer programs and files. Also use of expense account ensures that proper expense account number is used. Compatibility test of operator request to access payroll file ensures that this operator has been granted authority to access and modify payroll records. Field check ensures that numeric characters are entered into and accepted by the system in fields where only numeric characters are required; e.g., numbers 0-9 in a social security number.

Field check ensures that letters are entered into and accepted by the system in fields where only letters are required; e.g., letters A-Z in employee name. Field check ensures that only specific special characters are entered into and accepted by the system where only these special characters are required; e.g., dashes in a social security number. Sign check ensures that positive or negative signs are entered into and accepted by the system where only such signs are required to be entered or that the absence of a positive or negative sign appears where such an absence is required; e.g., hours worked. Validity check ensures that only authorized data codes will be entered into and accepted by the system where only such authorized data codes are required; e.g., authorized employee account numbers. Range check ensures that only data values within a predetermined range will be entered into and accepted by the system; e.g., rate per hour for new employees cannot be lower than the minimum set by law or higher than the maximum set by management. Size check ensures that only data using fixed or defined field lengths will be entered into and accepted by the system; e.g., number of dependents requires exactly two digits. Check digit ensures that only specific code numbers prepared by using a specific arithmetic operation will be entered into and accepted by the system. This may not be needed if the more powerful validity checks are properly used. Completeness test ensures that no blanks will be entered into and accepted by the system when data should be present; e.g., an "S" or "M" is entered in response to single or married? Overflow check ensures that no digits are dropped if a number becomes too large for a variable during processing; e.g., hourly rates "on size errors" are detected. Control-total check C ensures that no unauthorized changes are made to specified data or data fields and all data have been entered. Reasonableness test ensures that unreasonable combinations of data are rejected; e.g., overtime hours cannot be greater than zero if regular hours are less than 40.

Limit check ensures that inputs do not exceed a specified limit; e.g., overtime hours cannot exceed 40. (CPA Examination, adapted)