Matakuliah
Tahun
Versi
:A0274/Pengelolaan Fungsi Audit
Sistem Informasi
: 2005
: 1/1
Pertemuan 4
Auditing Standards and
Responsibilities
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mahasiswa dapat menjelaskan Auditing
Standards and Responsibilities.
2
Outline Materi
• Systems Development Life Cycle Standards
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Systems Planning
Systems Analysis
Conceptual Design
Systems Evaluation and Selection
Detailed design
Systems Implementation
Maintenance
• Professional Development
• Responsibilities of a Corporate Auditor
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Nature
Objective and Scope
Responsibility and Authority
Independence
Regulatory Issues
3
System development Life Cycle
Standards
• The Systems Development Life Cycle
procedures for new systems include these
steps:
– Identify the process
– Understand what needs to be done
– Consider alternative solutions
– Select the best solution
– Test the solution
– Active or implement the solution
– Maintain the solution
4
Systems Planning
• Systems planning has proven to be cost
effective, although it is tempting for the
information systems technicians to skip –
usually due to time pressures.
5
Systems Analysis
• This phase includes surveys, if necessary
and other fact-gathering steps. The step
is documented by the system analysis
report.
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Conceptual Design
• In this phase, the team will develop
alternative systems that satisfy the system
requirement identified during system
analysis.
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Systems Evaluation and Selection
• This process seeks to identify the optimal
solution from among the alternatives. It
includes a feasibility study, cost-benefit
analysis and the system selection report
(documentation).
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Detailed Design
• This phase will produce a detailed
description of the proposed system that
satisfies system requirements identified
during systems analysis and is in
accordance with conceptual design.
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Systems Implementation
• At this point, the database structures are created
and populated with data,applications are coded
and tested (prior to going live), equipment is
purchased and installed, employees are trained,
the system is documented and the new system
is installed.
• Once the final tests have been conducted, the
system is placed in active use.
• This phase then would provide a postimplementation review, program flowcharts,
program documentation and the user
acceptance report.
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• It also should include a budget variance
analysis. The post-implementation review
and budget analysis are critical follow-up
processes that will be valuable to
management decisions and future
projects.
11
Professional Development
• One of the critical success factors in internal
audit professional development. Not only do
accounting and auditing rules change, but other
relevant matters also change.
• Management issues, such as conflict resolution
and leadership, are vital to internal audit.
• Certification is an important element in a
successful, effective internal audit department.
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Responsibilities of A Corporate
Auditor
• In addition to the various standards to be
followed, the corporate auditor and the
internal audit function have responsibilities
that must be fulfilled for internal audit to
have successful results.
13
Nature
• Internal auditing is an independent
appraisal activity within an organization for
the review of operations as a service to
management.
14
Objective and Scope
• The objective of internal auditing is to
assist all members of the organization in
the effective discharge of responsibilities
by furnishing them with analyses,
appraisals, recommendations and
pertinent comments concerning the
activities reviewed. The internal auditor is
concerned with any phase of business
activity where he/she may provide service
to the organization.
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• The attainment of this overall objective involves
such activities as:
– Reviewing and appraising the correctness, adequacy
and application of accounting, financial and other
operating controls and promoting effective control at
reasonable cost.
– Ascertaining the extent of compliance with
established policies, plans and procedures.
– Ascertaining the extent to which company assets are
accounted for and safeguarded from losses of all
kinds.
– Ascertaining the reliability of management data
developed within the organization.
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Respinsibility and Authority
• The related authority provides the
corporate auditor full access to all of the
organization’s records, properties and
personnel relevant to the subject under
review. The corporate auditor should be
free to review and apprise policies, plans,
procedures and records.
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• The internal auditor’s responsibilities
should be:
– To inform and advise management and to
discharge this responsibility in a manner that
is consistent with the codes of ethics of the IIA
and the ISACA (information systems audits).
– To coordinate his/her activities with others so
as to best achieve audit objectives and the
objectives of the organization.
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Independence
• Independence is essential to the
effectiveness of corporate auditing.
• Objectivity is essential to the audit
function.
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Regulatory Issues
• Due care is required in reporting
comments related to regulatory bodies and
federal laws.
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– Ascertaining the quality of performance in
carrying out assigned responsibilities.
– Recommending operational improvements.
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The End
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