Profesi Audit Dalam Sistem Informasi Pertemuan Matakuliah: F0174 / Audit Laporan Keuangan Berbasis Komputer Tahun: 2008

Bina Nusantara MODEL INPUT-PROCESS-OUTCOME Input Process ( Andragogi ) Output Outcome CultureExperience State of the Art Technology Methodology Environment

Bina Nusantara Stockholder/ Stakeholder RUPS Top Midle Level Supervisor Level Clerical Stockholder/ Stakeholder KAP IA Model Umum Organisasi Bisnis

Bina Nusantara Definisi Audit (Umum) Audit adalah proses pemeriksaan terhadap suatu entitas organisasi oleh orang (-orang) yang kompeten dan independen, dengan bahan bukti yang cukup, membandingkan bahan bukti tersebut dengan kriteria yang ditetapkan untuk dapat membuat laporan tentang kesesuaian hal-hal tersebut kepada pihak yang berkepentingan.

Bina Nusantara Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Definisi Lengkap

Bina Nusantara Jenis-jenis Audit  Financial Audit  General Audit  Special Audit  Operational/ Management Audit  Compliance Audit  Investigative Audit  Fraud Audit  Audit Forensic  Information Technology Audit

Bina Nusantara Gambaran Menyeluruh Quality assurance AtestasiNon-Atestasi AuditReviewAgreed Upon Sistem PensiunTax Services

Bina Nusantara Secara umum (generik) langkah- langkah yang dilakukan dalam audit pada dasranya adalah seperti diagram berikut: Prosedur Audit

Bina Nusantara Dealing with complexcity 10

Bina Nusantara Information & Communication Technology (ITC)

Bina Nusantara IT AS A KEY RESOURCE Information technology (IT) – any computer-based tool that people use to work with information and support the information and information-processing needs of an organization Two categories of technology –Hardware –Software

Bina Nusantara Key Technology Categories

Bina Nusantara Key Technology Categories Hardware – the physical devices that make up a computer Software – the set of instructions that your hardware executes to carry out a specific task for you Module A covers technology categories in detail

Bina Nusantara Decentralized Computing, Share Information, & Mobile Computing

Bina Nusantara Decentralized Computing Decentralized computing – an environment in which an organization distributes computing power and locates it in functional business areas as well as on the desktops of knowledge workers –Servers –Personal computers –PDAs –Tablet PCs

Bina Nusantara Shared Information Shared information – an environment in which an organization’s information is organized in one or more central locations, allowing anyone to access and use it as he or she needs to Necessary because businesses are greatly internally integrated today

Bina Nusantara Mobile Computing Mobile computing – broad general term describing your ability to use technology to wirelessly connect to and use centrally located information and/or application software M-commerce – electronic commerce conducted over a wireless device such as a cell phone, PDA, or notebook computer

Bina Nusantara IT IN SUPPORT OF BUSINESS Competitive advantage – providing a product or service in a way that customers value more than what the competition is able to do Use technology for –Operational excellence –Major business initiatives –Decision making –Organizational transformation

Bina Nusantara Operational Excellence Being efficient in what you do Transaction processing system (TPS) – processes transactions within an organization Customer self-service system – extension of a TPS that places technology in the hands of an organization’s customers and allows them to process their own transactions

Bina Nusantara Operational Excellence TPSs and customer-self service systems require the use of databases and database management system (DBMS) software Databases contain tremendous detail on every transaction DBMS is the software bridge between a database and the actual software application

Bina Nusantara Operational Excellence

Bina Nusantara Major Business Initiatives Customer relationship management (CRM) Enterprise resource planning (ERP) Sales force automation (SFA) Supply chain management (SCM) All are important major business initiatives The entire focus of Chapter 2

Bina Nusantara Major Business Initiatives Supply chain management (SCM) – tracks inventory and information among business processes and across companies Supply chain management (SCM) system – an IT system that supports supply chain management activities by automating the tracking of inventory and information among business processes and across companies

Bina Nusantara Supply Chain Management

Bina Nusantara Supply Chain Management Uses EDI to facilitate the movement of information Electronic data interchange (EDI) – the direct computer-to-computer transfer of transaction information contained in standard business documents, such as invoices and purchase orders, in a standard format

Bina Nusantara Major Business Initiatives Another focuses on managing knowledge Knowledge management (KM) system – an IT system that supports the capturing, organization, and dissemination of knowledge (i.e., know-how) throughout an organization Helps you avoid “reinventing the wheel”

Bina Nusantara Decision Making Online transaction processing (OLTP) – the gathering of input information, processing that information, and updating existing information to reflect the gathered and processed information Other IT systems support OLAP Online analytical processing (OLAP) – the manipulation of information to support decision making

Bina Nusantara Decision Making Two types of technology support Support for analyzing a situation Executive information system (EIS) – highly interactive IT system that allows you to first view highly summarized information and then choose how you would like to see greater detail

Bina Nusantara Executive Information System (EIS)

Bina Nusantara Decision Making Collaboration systems help groups of people analyze a situation Collaboration system – a system that is designed specifically to improve the performance of teams by supporting the sharing and flow of information

Bina Nusantara Decision Making Other technology systems can actually make a recommendation to you Artificial intelligence – the science of making machines imitate human thinking and behavior Neural network – type of AI that recognizes and differentiates patterns AI is a focus of Chapter 4

Bina Nusantara Organizational Transformation Organizations must continually transform to… –Stay ahead of the competition –Offer a competitive advantage –Survive

Bina Nusantara Organizational Transformation Many organizations turn to ASPs to help with their transformational technologies Application service provider (ASP) – supplies software applications (and often related services such as maintenance, technical support, and the like) over the Internet that would otherwise reside on its customers’ in- house computers

Bina Nusantara Audit dalam System sangat dipengaruhi oleh perkembangan teknologi komputer: Beberapa hal yang harus diperhatikan: 1.Hardware 2.Storage 3.Communication 4.Input 5.Output 6.Control 7.People 8.Data Teknologi dan Audit 35

Bina Nusantara Hardware GenerationsFeature Circuitry Primary storage Cycle times Average cost 1 st Vacuum tubes 2 KB 100 millisecs $2.5 million 2 nd Transistors 64 KB 10 microsecs $250 thousand 3 rd Integrated circuits 4 KB 500 nanosecs $25 thousand Feature Circuitry Primary storage Cycle times Average cost 4 th (early) LSI and VLSI 16 MB 800 picosecs $2.5 thousand 4 th (1988) ULSL 64 MB 2,000 picosecs $2.0 thousand 4 th (2000) GSI 128 MB 4,000 picosecs $1.5 thousand

Bina Nusantara Other Generations Fifth-Generation Computer –Penggunaan prosesor pararel untuk menyelesaikan perintah secara bersamaan Future Generations –DNA (Deoxycomputer acid) : pengkodean dalam bentuk alphabet kemudian menciptakan kondisi dalam DNA molecules yang dibuat untuk menyelesaikan semua problem Optical Computer –Penggunaan laser/cahaya

Bina Nusantara Types of Computers Supercomputers –Komputer dengan pemroses yang sangat cepat –Bagus dan cocok untuk penyelesaian modeling/3D, penyelesaian matematika kompleks dan penghitungan yang dibutuhkan, atau pemrosesan gambar Massively-Parallel Computers –Untuk menyelesaikan problem teknik, seperti structural engineering, fluid mechanics, and simulasi fisika

Bina Nusantara Types of Computers Mainframes –Pada perusahaan besar, dimana data diproses terpusat dan pengelolaan data base besar IBM MAINFRAME ATL MAINFRAME

Bina Nusantara Types of Computers Minicomputers Digunakan secara luas oleh komunitas ilmuwan dan akir-akhir ini digunakan dunia bisnis Microcomputers (PCs) Four classifications Desktop PC Laptop computers NOTEBOOKS PALMTOP

Bina Nusantara Mini Computers Personal Digital Assistant (PDA) a palmtop computer that combines a fast processor with a multitasking operating system using a pen rather than keyboard input for handwriting recognition Smart Cards Berisi CPU kecil, memory, dan input/output Yg memungkinkan penggunaan aktifitas tiap hari seperti identifikasi personal dan perbankkan

Bina Nusantara Types of Computers Network Computer and Terminals –Network computer (NC) Banyak komputer yg terhubung secara interkoneksi dan PC hanya menyimpan data tidak permanen –Windows-based terminals (WBTs) Sub system NC Mengakses aplikai di server saat server sedang run dalam taraf lokal

Bina Nusantara The Components of Computer Hardware Input Devices Output Devices Communication Devices Control Unit Arithmetic-Logic Unit Primary Storage Secondary Storage

Bina Nusantara Storage Primary Storage –IC yg interconnected layers disusun dari semiconductor yg menciptakan memory dgn mekanisme “on-off” saat dialiri arus listrik Memory Computer Arithmetic-Logic Unit : internal memory –Random-Access Memory (RAM) : Dynamic random access memories(DRAMs) Synchronous DRAM (SDRAM)

Bina Nusantara Microprocessor Read-Only Memory (ROM) : continually retained program instructions Programmable read-only memory (PROM) Erasable programmable read-only memory (EPROM) Microprocessor Speed –The speed of a chip depends on four things: the clock speed, the word length, the data bus width, and the design of the chip Parallel Processing –A computer system with two or more processors –Systems with large numbers of processors are called massively parallel processor (MPP) systems

Bina Nusantara Secondary Storage Magnetic tape Magnetic disks Hard disk Zip disks Optical storage devices Compact disk read-only memory (CD-ROM) disk –write once, read many (WORM) –Rewritable optical disks –Digital video disk (DVD)

Bina Nusantara Input Devices Keyboard Mouse Touch Screen Touchpad Light Pen Joystick Automated Teller Machines Electronic Forms Whiteboard Source Data Automation Point of Sale Terminals Bar Code Scanner Optical Character Reader Handwriting Recognizers Voice Recognizers Magnetic Ink Character Readers Digitizers Digital Cameras

Bina Nusantara Output Devices Impact Printers Nonimpact Printers Plotters Voice Output Multimedia Sekelompok komunikasi media human-machine yg beberapa diantaranya di kendalikan oleh aplikasi Pengembangan komputer untuk komunikasi human- machine dengan kombinasi media Penggabungan kemampuan komputer dan televisio, VCRs, CD players, and perangkat entertainment lain

Bina Nusantara Hardware CPU Peripherals Memory: RAMPROMnonVolatile RAM ROMEPROM Mainframe Mini Micro LANs WANs

Bina Nusantara Storage Bits Bytes Disks Diskettes Optical Disks Tapes Memory

Bina Nusantara Communication: Terminals Modem Nultiplexer Cable Fiber Optics Microwave

Bina Nusantara INPUT Cards Paper Tape Keyboard Mouse Scanners BarCodes Voice

Bina Nusantara OUTPUT Papers Computer Screen Microfilm/fiche Magnetic media Voice

Bina Nusantara CONTROL Operating SYstem] Application Parameters Run Instruction JCL Human Element

Bina Nusantara Pengetahuan Fungsi Audit SI

Bina Nusantara IS Audit tradisional serlalu memandang paradigma bahwa Controls = management Control Dan diawali dari: Tatakelola Top manajemen yang dapat mengontrol segala sesuatu Saat ini paradigmanya berubah: Pengembangan berkelanjutan lebih difokuskan pada penguasaan proses

Bina Nusantara Auditing mungkin dilakukan atas : –IS –External –Audit sektor publik

Bina Nusantara Dampak IT pada organisasi

Bina Nusantara 1.Komunikasi Data Berubah 2.Sistem Akuntansi Bebasiskan Komputer 3.Sistem Pengendalian Berbasiskan Komputer 4.Analisis Data memanfaatkan Komputer

Bina Nusantara Hubungan antara fungsi keuangan dan audit teknologi informasi

Bina Nusantara Pemrosesan Data FInansial membutuhkan: –Ketepatan waktu –Keakuratan –Kemampuan mengakses seluruh data –Kemampuan menyajikan laporan terstandarisasi

Bina Nusantara Resiko Penggunaan teknologi secara tidak layak Kesalahan berantai atau pengulangan kesalatan secara cepat/ konsisten Logika pengolahan yang salah Ketidakmampuan menterjemahkan kebutuhan (sistem tidak sesuai) Konsentrasi data pada satu lokasi/orang Konsentrasi tanggungjawab

Bina Nusantara Data input atau informasi ternyata tidak akaurat, kurang mutakhir, palsu Ketidakmampuan mengendalikan teknologi Praktek pengamanan sistem informasi yang tidak efektif, kurang memadai, atau bahkan mungkin tidak direncanakan dengan baik Penyalahgunaan atau kesalahan pengoperasian atau penggunaan data Akses sistem yang tidak terkendali

Bina Nusantara Effects of Computers on Internal Controls Separation of duties Delegation of authority and responsibility Competent and trustworthy personnel. System of authorizations Adequate documents and records Physical control over assets and records Adequate management super-vision Independent checks on perfor-mance Comparing recorded accounta-bility with assets

Bina Nusantara Effects of Computers on Auditing Changes to evidence collection Changes to evidence evaluation