INTERNAL AUDIT INFORMATION SYSTEM (IAIS) FOR INTERNAL AUDIT
DEPARTMENT OF GOLDEN HOPE PLANTATION BERHAD
SUZARI BIN SAAID @ SAID
UNIVERSITI TEKNOLOGI MALAYSIA
ii
“I hereby declare that I have read this thesis and in my opinion this thesis is sufficient in
terms of scope and quality for the award of the degree of Master of Science
(Information Technology – Management)”.
Signature
: ....................................................
Name of Supervisor I : Assoc. Professor Dr. Shamsul Sahibuddin
Date
: ....................................................
Signature
: ....................................................
Name of Supervisor II : Puan Suzana Abidin.
Date
: ....................................................
INTERNAL AUDIT INFORMATION SYSTEM (IAIS) FOR INTERNAL AUDIT
DEPARTMENT OF GOLDEN HOPE PLANTATION BERHAD
SUZARI BIN SAAID @ SAID
This project report is submitted in partial fulfillment of requirements for the award of
Master of Science (Information Technology – Management)
Fakulti Sains Komputer dan Sistem Maklumat
Universiti Teknologi Malaysia
OCTOBER, 2005
ii
I declare that this thesis entitled “INTERNAL AUDIT INFORMATION
SYSTEM (IAIS) FOR INTERNAL AUDIT DEPARTMENT OF GOLDEN HOPE
PLANTATION BERHAD“ is the result of my own research except as cited in the
references. The thesis has not been accepted for any degree and is not concurrently
submitted in candidature of any other degree.
Signature
: ....................................................
Name
: SUZARI BIN SAAID @ SAID
Date
: ....................................................
iii
Dedicated to my beloved wife and son,
father, my late mother, my in-laws and to all my brothers and sisters
iv
ACKNOWLEDGEMENT
I wish to extend my appreciation to all those who have contributed directly and
indirectly to the preparation of this project. In particular, I wish to express my utmost
appreciation to my thesis supervisor, Associate Professor Dr. Shamsul Sahibuddin and
Puan Suzana Abidin, for his advice, guidance and encouragement throughout the
preparation of this project.
Special thanks to the Associate Professor Dr. Naomie Salim and to all the staff of
Advanced Information Technology Institute (AITI) for their untiring support, and to all
my classmates for making this study a wonderful and cherishable experience.
Thanks to my fellow colleagues in the Internal Audit Department (IAD) of Golden
Hope Plantations Berhad for their cooperation and support and special thanks to the
Director of IAD for the advice and permission to use the facilities in performing the
project.
Finally, I wish to express my sincere thanks to my wife and son, my parents, my in-laws
and family members for the encouragement, inspiration and patience through this Master
Programme especially in preparing this thesis.
v
ABSTRACT
Internal Audit Department (IAD) of Golden Hope Plantations Berhad (GHPB)
current manual performance monitoring is unable to systematically control and monitor
each executive audit visits, audit report issuance, department’s monthly performance
and categorize the audit findings according to non-compliance and process
improvement.
Internal Audit Information System (IAIS) is the proposed solution
developed to computerize the current manual system. This will speed up the time and
reduce the use of resources (manpower and cost).
Object-Oriented Software
Engineering (OOSE) is the technique used for this IAIS software development project.
IAIS is an in-house developed system that is developed with a minimum cost. Any
maintenance or trouble-shooting will be carried out by internal personnel.
Implementing IAIS involves building a database thus helping the department to handle
large amount of data, satisfy multiple users in using the same system concurrently,
making the information retrieval and data input faster, and provide greater accuracy.
Redundant record keeping is reduced or eliminated. IAIS will also assist the process of
submitting the KPI monthly performance report to the KPI’s Committee every month
end.
IAIS will also indirectly assist management in evaluating each executive’s
performance in IAD throughout the financial year and provide an indicator for bonus
and increment. The monetary losses for each audit visit will also be identified and
calculated. In line with the GHPB ICT Strategic Directions, IAIS will be an IAD’s
effort to support the GHICT master plan in enhancing business productivity and
efficiency using ICT tools through computerizing IAD’s process of keeping track the
entire
audit
visits
and
duration
reports
issued
to
the
auditee,
executive/department monthly performance and categorize the audit findings.
monitor
vi
ABSTRAK
Proses pemantauan aktiviti secara manual Jabatan Audit Dalaman (IAD),
Golden Hope Plantations Berhad (GHPB) sekarang tidak membolehkan pemantauan
dan kawalan secara sistematik dilakukan untuk lawatan eksekutif IAD, pengeluaran
laporan IAD, prestasi jabatan dan mengakategorikan isu-isu laporan audit kepada
ketidak patuhan dan pembaikan proses. “Internal Audit Information System” atau IAIS
adalah sistem yang dibina bagi mengambil alih sistem manual untuk mempercepatkan
masa dan menjimatkan sumber (tenaga kerja dan kos). “Object-Oriented Software
Engineering” (OOSE) adalah teknik yang digunakan dalam membangunkan projek
IAIS. IAIS dibina oleh staf IAD dengan kos yang minima. Sebarang pentyelenggaran
dan pembaikan juga akan dilakukan oleh staf dalaman. Perlaksanaan IAIS melibatkan
pembinaan pangkalan data yang akan membantu dalam mengendalikan data yang
banyak, menyelesaikan penggunaan IAIS secara beramai serentak, membantu proses
capaian maklumat dan penginputan data yang lebih cepat dan menyediakan data yang
lebih tepat.
Penyimpanan data yang bertindih juga akan dapat dikurangkan atau
dihapuskan. IAIS akan juga membantu dalam proses penyerahan laporan prestasi KPI
bulanan. IAIS juga secara tidak langsung membantu pihak pengurusan untuk menilai
prestasi setiap eksekutif di IAD sepanjang tahun dan menyediakan penunujuk bagi
pemberian bonus dan peningkatan gaji. Kerugian wang untuk setiap audit juga akan di
kenalpasti dan dikira. Selari dengan Dasar Strategik GHPB ICT, IAIS adalah usaha
IAD untuk menyokong pelan dasar GHICT dalam meningkatkan produktiviti
perniagaan dan tahap kecekapan menggunakan peralatan ICT melalui proses
pengkomputeran proses pemantauan keseluruhan jadual lawatan audit, pengeluaran
laporan IAD, prestasi jabatan dan mengakategorikan isu-isu laporan audit.
vii
TABLE OF CONTENTS
CHAPTER
1
2
TITLE
PAGE
PROJECT OVERVIEW
1
1.1
Introduction
1
1.2
Background of The Problem
2
1.3
Statement of the Problem
3
1.4
Project Objectives
3
1.5
Project Scope
4
1.6
Importance of Project
5
1.7
Summary
5
LITERATURE REVIEW
6
2.1
Introduction
6
2.2
Plantation Management Concept
6
2.2.1 Plantation Management
7
2.2.2
2.2.3
2.3
Plantation Management Development
Trends Towards IT
8
Summary
11
Internal Audit Concept
11
2.3.1 Internal Audit
11
2.3.2
2.3.4
Internal Audit Development
Trends Towards IT
12
Summary
14
viii
CHAPTER
TITLE
2.4
Information System (IS) Concepts
15
2.4.1
Information System (IS)
15
2.4.2
Management Information Systems
2.4.3
2.5
PAGE
(MIS)
17
Summary
20
Key Performance Indicators (KPIs) concept
20
2.5.1
Key Performance Indicators (KPIs)
21
2.5.2
Companies’ experience in successfully
utilized KPIs to drive Global Excellence21
2.5.3
3
Summary
22
2.6
Samples of Software in the Market
23
2.7
Summary
24
METHODOLOGY
26
3.1
Introduction
26
3.2
Project Methodology
26
3.2.1
The Project Proposal
26
3.2.2
Literature Review
27
3.2.3
Current System Analysis
27
3.2.4
IAIS System Development
3.3
Methodology
27
3.2.5
System Development
28
3.2.6
Report Writing
28
System Development Methodology
28
3.3.1
Methodology Approach
29
3.3.2
Object-Oriented Software Engineering
(OOSE)
30
ix
CHAPTER
4
TITLE
PAGE
3.3.3
Methodology Justification
31
3.3.4
Unified Modeling Language (UML)
32
3.3.5
The detail IAIS System Development
Process
33
3.3.5.1 IAIS Requirement Analysis
34
3.3.5.2 IAIS Detailed Design
35
3.3.5.3 IAIS Implementation
36
3.4
Project Schedule
37
3.5
Summary
37
CURRENT SYSTEM ANALYSIS
38
4.1
Introduction
38
4.2
Organizational Analysis
38
4.2.1
Organizational Structure
39
4.2.2
Core Business
40
4.2.3
IAD Organizational Structure
and Functions
4.2.4 GHPB Existing IS/IT System
4.2.5
43
Problems With Existing
Management Process
4.3
41
47
Current Business Process and Data Model
(As-is-process)
48
4.3.1
Subject and Data Sources
48
4.3.2
Feasibility Analysis
49
4.3.3
SWOT Analysis
50
4.3.4 Analysis of the Business Process
51
x
CHAPTER
TITLE
4.3.5
PAGE
Business Process Enhancement
Before and After IAIS Implementation 55
4.4
System Requirements
4.5
Conceptual Design (To-be-Process and
4.6
56
Data Model)
57
4.5.1 Business Process and Data Model
57
1)
Use Case Diagram
57
2)
Interaction(Sequence) Diagram 60
3)
Collaboration Diagram
69
Physical Design
75
4.6.1 Class Diagram
75
4.6.2 Database Design
76
4.6.3
Program (Structure) Chart
76
4.6.4
Interface Chart
78
4.6.5
Detailed Modules/Features – System
Decomposition
92
4.6.6 IAIS Architecture
94
4.7
Software & Hardware Requirement
100
4.8
Test Plan
101
4.8.1
Unit Test
101
4.8.2
Integration Test
102
4.8.3
User Acceptance Test
102
4.9
Summary
103
xi
CHAPTER
5
TITLE
Implementation and Testing
104
5.1
Introduction
104
5.2
IAIS Coding Approach
104
5.2.1 Login Module
105
5.2.2 Tracking Audit Visits Module
106
5.2.3
Issuance of Report Modules
107
5.2.4
IAD Performance Index Modules
108
5.2.5
Audit Findings Analysis Modules
108
5.3
5.4
5.5
6
PAGE
Test result/System Evaluation
109
5.3.1
Unit Test
110
5.3.2 Integration Test
114
5.3.3
116
User Acceptance Test
User Manual for Administrator
120
5.4.1
User Documentation for Administrator 120
5.4.2
IAIS System Integration
Summary
121
122
DESIGN IMPLEMENTATION AND TESTING
123
6.1
Introduction
123
6.2
Roll-out Strategy
123
6.3
Change Management
125
6.4
Business Continuity Plan (BCP)
128
6.5
Expected Organizational Benefits
129
6.6
Summary
130
xii
CHAPTER
7
TITLE
PAGE
Discussion & Conclusion
131
7.1
Introduction
131
7.2
Achievements
131
7.3
Constraints and Challenges
132
7.4
Aspirations
133
7.5
Summary
134
REFERENCES
135
Appendices A-J
138
xiii
LIST OF TABLES
TABLE NO.
TITLE
PAGE
2.1
Examples of existing system
24
4.1
GHPB Technology Road Map
45
4.2
Feasibility Analysis Table
50
4.3
SWOT Analysis Table
50
5.1
Snapshot of the Login Module
105
5.2
Snapshot of the Tracking Audit Visits Module
106
5.3
Snapshot of the Issuance of Report Module
107
5.4
Rating scale for user acceptance questionnaire
117
5.5
Min value of each question
117
5.6
IAIS User Evaluation Questionnaire for IAD
119
5.7
Min Value for Each Testing Category
119
xiv
LIST OF FIGURES
FIGURE NO.
TITLE
PAGE
2.1
Diagram of an overview of selected major
plantations key players progress in ICT
10
2.2
Diagram of MIS
17
2.3
MIS and decision-making process
18
3.1
Software Development Activities
29
3.2
Phases of OO system development cycle
31
3.3
IAIS System Development Process
34
4.1
Diagram of GHPB Organisation Structure
39
4.2
GHPB Technology Map
45
4.3
Current Business Process Flowchart Diagram
53
4.4
UML use-case diagram on the current business
process
54
4.5
Comparison between current business
process and after IAIS
55
4.6
Internal Audit Information System Use Case
58
4.7
Use Case Diagram for Administrator/Management 59
4.8
Use Case Diagram for Senior Executive/Executive 60
4.9
Administrator/Management Login into IAIS
61
xv
FIGURE NO.
TITLE
PAGE
4.10
Senior Executive/Executive Login into IAIS
61
4.11
Administrator/Management Logout of IAIS
62
4.12
Senior Executive/Executive Logout of IAIS
62
4.13
Administrator/Management add new content
63
4.14
Administrator/Management Edit Content
63
4.15
Administrator/Management generate Audit
Visit Report
64
Administrator/Management generate Audit
Cost Report
64
Administrator/Management generate PIAR
Report
65
Administrator/Management generate Auditees
Reply Report
65
4.16
4.17
4.18
4.19
Administrator/Management generate Final Report
Issuance Report
66
4.20
Administrator/Management generate the Annual
KPI Report
66
Administrator/Management generate Department
KPI Report
67
Administrator/Management generate Audit
Findings Analysis Report
67
4.23
Senior Executive/Executive browse content
68
4.24
Administrator/Management login into IAIS
69
4.25
Administrator/Management add new content
69
4.26
Administrator/Management edit content
70
4.2.7
Administrator/Management browse content
70
4.21
4.22
xvi
FIGURE NO.
4.2.8
4.29
TITLE
PAGE
Administrator/Management generate Audit
Visit Report
71
Administrator/Management generate Audit
Cost Report
71
4.30
Administrator/Management generate PIAR Report 71
4.31
Administrator/Management generate Auditee’s
Reply Report
72
4.32
Administrator/Management generate Final Report
Issuance Report
72
4.33
Administrator/Management generate Annual KPI
Report
72
Administrator/Management generate Dept KPI
Report
73
Administrator/Management generate Audit
Findings Analysis Report
73
4.36
Administrator/Management logout
73
4.37
Senior Executive/Executive Login into IAIS
74
4.38
Senior Executive/Executive browse content
74
4.39
Senior Executive/Executive Logout of IAIS
74
4.40
IAIS Class Diagram
75
4.41
IAIS Database Design
76
4.42
IAIS Structure Chart
77
4.43
IAIS Interface Chart
79
4.44
Login Menu Screen
79
4.45
Login Screen
80
4.34
4.35
xvii
FIGURE NO.
TITLE
PAGE
4.46
Main Menu Screen for Administrator/Management 81
4.47
Main Menu Screen for Senior Executive/Executive 81
4.48
Password Change screen
82
4.49
Tracking Audit Visits main screen
83
4.50
Tracking Audit Field Visits Module screen
83
4.51
Audit Visit Cost Module screen
84
4.52
Issuance of Report main screen
85
4.53
PIAR Module screen
86
4.54
Auditee’s Reply Module screen
86
4.55
Final Report Module screen
87
4.56
IAD Performance Index main screen
88
4.57
Annual KPI Module screen
89
4.58
Audit Findings Analysis Main screen
90
4.59
Audit Findings Analysis screen
90
4.60
Auditee’s Information screen
91
4.61
IAD’s Personnel Information screen
92
4.62
IAIS System Decomposition Diagram
93
4.63
IAIS Architecture
95
4.64
IAIS Application Architecture
96
4.65
Tracking Audit Visits Module
97
4.66
Issuance of Report Module
98
4.67
IAD Performance Index Module
99
xviii
FIGURE NO.
TITLE
PAGE
5.1
Audit Findings Analysis Module
109
5.2
Example of the message box for invalid password 110
5.3
Example of run-time error
112
5.4
Example of the use of Visual Basic’s
debugging tools
112
5.5
Example of error message for input testing
113
5.6
Example of output testing and the displayed
Message
114
5.7
Example’s of user’s input for the integration test
115
5.8
Example’s of user’s corresponding output of the
integration test
116
5.9
Bar chart of min value of each question
118
5.10
Pie chart of min value of each testing categories
120
6.1
The changes in the current business process
after IAIS
126
xix
LIST OF ACRONYMS
IAIS
Internal Audit Information System
IAD
Internal Audit Department
GHPB
Golden Hope Plantations Berhad
KPI
Key Performance Indicator
IS
Information System
IT
Information Technology
ICT
Information and Communication Technology
GHICT
GHPB’s ICT Department
MIS
Management Information System
BMPs
Best Management Practices
PDA
Personal Digital Assistance
KLSE
Kuala Lumpur Stock Exchange
H&C
Harrison and Crossfield
PNB
Permodalan Nasional Berhad
ECS
Estate Computer System
GHOMIS
Golden Hope Oil Mills Integrated System
PAIMS
Precision Agriculture Integrated Management System.
GAAS
Generally Accepted Auditing Standards
xx
LIST OF ACRONYMS
IIA
Institute of Internal Auditors
BOD
Board of Directors
UKAIS
United Kingdom Academy of Information System
EDP
Electronic Data Processing System
DP
Data Processing System
DSS
Decision Support System
ES
Expert System
EIS
Executive Information System
AIS
Accounting Information System
WWF
World Wildlife Federation
CPO
Crude Palm Oil
CRM
Customer Relationship Management
AICPA
American Institute of Certified Public Accountant
BA
British Airways
HP
Hewlett-Packard
BSC
Balance Score Card
ERP
Enterprise Resource Planning
UML
Unified Modeling Language
OO
Object-Oriented
OOSE
Object-Oriented Software Engineering
OOA
Object-Oriented Analysis
xxi
LIST OF ACRONYMS
OOD
Object-Oriented Design
OOP
Object-Oriented Programming
SWOT
Strength Weaknesses Opportunity & Threat
PIAR
Preliminary Internal Audit Report
LAN
Local Area Network
BCP
Business Continuity Plan
DRP
Disaster Recovery Plan
xxii
LIST OF APPENDICES
APPENDIX
TITLE
PAGE
A
Gantt Chart for IAIS
139
B
IAD Organization Chart
144
C
Current Use Forms
146
D
Use Case, Sequence & Collaboration
Diagram (As-is-Process)
150
E
GHPB infrastructure and network
161
F
Software Test Plan
164
G
Sample of IAIS generated reports
176
H
User Acceptance Questionnaire
183
I
User Manual
195
J
Sample of Change Management Forms
231
CHAPTER 1
PROJECT OVERVIEW
1.1
Introduction
Internal Audit Information System (IAIS) is an effort by Internal Audit
Department (IAD) to adopt ICT tools in its operations in line with GHPB’s ICT
master plan. ICT master plan is drafted to support GHPB in meeting the evolving
business requirements, consistent change and competitive marketplace in line with
the evolvement of the plantations industry. The paradigm shift has brought forth
tremendous changes in the management of plantations industry.
IAIS will assist IAD to keep track internal auditors’ audit visits and
duration reports issued to the auditees, monitor each executive and department’s
monthly performance and categorize the findings according to non-compliance and
process improvement.
Hence, in this project, the study aims is to bring about the changes,
development and better improvement of the current manual process to a
computerized system of IAD in monitoring its activities through the effective use
of computer technology in terms of information management to provide both value
and services to IAD of GHPB.
2
1.2
Background Of The Problem
IAD of GHPB is required to visit various operating units or auditee in
Malaysia and overseas.
Internal Audit Executives will perform financial,
compliance, system improvement, operational and management audits of the above
operating units.
Audit portfolio includes companies in diverse industries and
countries throughout the world, including plantations and manufacturing. After
completing the audit visits, the executives will then be required to produce audit
reports within the specified time throughout the financial year.
For every audit visit, IAD’s management will monitor the duration in
which reports are prepared and issued to the auditee to enable management to limit
and control the process to ensure the budgeted reports to be produced in each
financial year as prescribed in the department’s Key Performance Indicator (KPI)
are achieved.
KPI is a tool to evaluate every department performance in GHPB
throughout the financial year. Every department is required to submit each month
performance to the KPI’s Committee.
Every department’s performance is
dependant towards each executive in the department’s performance as every visit
completed will carry certain points depending on its objective, whether it’s a
normal routine visit, special visit or an investigation etc. This evaluation will
enable management to evaluate each executive’s performance in the Group
throughout the financial year and provide an indicator for bonus and increment.
The findings from the above visits will then be categorized as noncompliance and process improvement findings. The monetary losses for each audit
visit will also be identified and calculated.
Currently, all the above monitoring and controlling process is executed
manually every end of the month by several senior executives and a manager. This
process will consume time and resources in order to meet the tight dateline. This
creates problems every end of the month for the management to keep track of the
3
audit visits and issuance of reports, monitor each executive and department’s
monthly performance and categorizing the findings according to non-compliance
and process improvement.
A proper system application is needed to keep track the entire audit visits
and duration in which reports are prepared/issued to the auditee, monitor each
executive and department monthly performance and categorizing the findings
according to non-compliance and process improvement. This will ensure a faster
time and a reduce use of resources in preparing the monthly performance report to
the KPI’s Committee.
1.3
Statement of the Problem
IAD is unable to systematically keep track each executive in IAD audit
visits and audit report issuance, monitor each executive and department’s monthly
performance and categorize audit findings to non compliance and process
improvement findings.
1.4
Project Objectives
As a guideline to conduct this project, the following objectives are outlined:
i.
To study and analyze the internal audit visits, report issuance and
executive/department’s monthly performance monitoring process.
ii.
To design and build a prototype of a computerize system for tracking audit
visits and duration reports prepared/issued to the auditees, monitor each
executive and department’s monthly performance and categorize the
findings according to non-compliance and process improvement throughout
the financial year.
4
1.5
Project Scope
The scope of the project includes the following:
i.
The study involves conducting research and analysis of the current internal
audit visits, report issuance monitoring and executive/department’s
monthly performance monitoring process in order to identify and suggest
improvement to computerize the current manual system.
ii.
IAIS keep track internal auditors entire audit visits and duration reports
prepared/issued to the auditees, monitor each executive and department’s
monthly performance and categorize the findings according to noncompliance and process improvement.
iii.
The IAIS is developed to cater the requirement of IAD of GHPB in
submitting their monthly performance report to the KPI’s Committee,
keeping track entire IAD’s audit visits and analyze the audit findings.
iv.
The project only focus on data related to IAD’s audit visits, audit findings
and audit report issuance.
v.
The intended users of the system are the IAD’s Executives, Senior
Executives and the management of IAD which comprises of the Manager,
Senior Manager, and Director of IAD. These people are the stakeholders
for the proposed system.
vi.
The hardware used in developing the information system is a computer
powered by Intel Pentium® M Processor with 30GB Hard Drive and
0.99GB Shared DDR SDRAM. The Programming Language that will be
used is Microsoft Visual Basic version 6.0 with Microsoft Windows XP
Professional Version 2002 Operating System environment as the platform
and Microsoft Access as the database platform.
Crystal Reports
Professional is used to design and generate various reports needed by IAD.
Microsoft Project 2000 is the project management software that will be
used to assist in managing IAIS project which provides Gantt Chart for
project planning, controlling and monitoring.
vii.
Type of testing to be used in testing IAIS is unit, integration and user
satisfaction testing.
5
By determining the scope of the study, the following processes in
developing the proposed system as the solution of the project problem would be
easier and has clearer defined boundaries, which in turn act as a guideline in
developing the system.
1.6
Importance of Project
This project is important to enable IAD to computerize the process of
keeping track of the entire audit visits and duration reports been prepared/issued to
the auditee, monitor executive/department’s monthly performance and categorizing
the findings according to non-compliance and process improvement. This will
shorten the time and reduce the use of resources in preparing the monthly
performance report to the KPI’s Committee.
1.7
Chapter Summary
This chapter has discussed the background of the problems and how this
project will overcome the above problems.
This chapter also discusses the
objectives, scope and the importance of implementing IAIS in IAD of GHPB.
6
CHAPTER 2
LITERATURE REVIEW
2.1
Introduction
In this chapter, the literature review will study and discuss on plantation
management and their development towards information technology, the
organization in which the IAIS system will be implemented, GHPB, the concept of
audit, internal audit and its development trends towards Information Technology.
This chapter will also analyze the concept of Information System (IS) and
Management Information System (MIS) as this concept are the platform for the
IAIS development process. Key Performance Indicator (KPI) concept will also be
discussed as IAIS will be developed in line with KPI’s requirements.
2.2
Plantation Management Concept
In this section, an overview on the concept of plantation management will
be presented. We will also discuss on the plantation management development
trends towards information technology and the IAIS effort to computerize the
IAD’s operation.
7
2.2.1
Plantation Management
“Plantation Management is the art or practice of managing of a large piece
of land on which crops such as oil palm, rubber and tea are grown (Longman,
1993).”
Palm oil is the second most important oil after soy oil, producing 23.18
million tonnes in year 2001 or 19.8 per cent of the total production of world oils
and fats. Malaysia is currently the world's largest palm oil producer, contributing
50.9 per cent of total global production.
“The development of Best Management Practices (BMPs) for oil palm
plantations has driven the industry by the rationale that these practices enhance the
overall productivity of the operations (WWF Forest Conversion Initiative
Coordination Office, 2003).” Increasing environmental and social pressures on
agriculture, which challenge the supply chain, and growing consumer concerns
about the food chain, which challenge the markets, led to the engagement of the
project called the Sustainable Agriculture Initiative. “Sustainable agriculture is
defined, as productive, competitive and efficient, while at the same time protecting
and improving the natural environment and conditions of the local communities
(Unilever Research Laboratory, 2001).”
Leading plantations companies in Malaysia such as GHPB, Guthrie Berhad,
IOI Group, United Plantations Berhad, KL Kepong Berhad, TSH Resources
Berhad and other players in the industry are implementing BMPs for its oil palm
plantations industry.
The above plantations companies similar to GHPB are
mainly planting oil palms in their estates throughout Malaysia and Indonesia.
They produce Crude Palm Oil (CPO) for their own production or export to
overseas companies worldwide. Malaysia is the main contributor to the world’s
palm oil demand. The plantations industry downstream activities are not limited to
Crude Palm Oil (CPO) production, but production of all ranges of consumer oil
and fats products including oleo-chemicals. Apart from producing CPO a small
number of these plantation companies diversified into rubber, coco and other fruit
and food crops such as guava, dragon fruit, passion fruit and herbal products.
8
At GHPB, it produces the full range of refined and processed palm oil
products, as well as specialized palm oil formulations for the specific needs of
customers. The special ranges of products are marketed worldwide. Golden Hope
is synonymous with the production of specialty oils including Jomalina Red Palm
Superolein, Jomalina's Quality Oil and Jomalina Super Palm Olein.
GHPB also produce high quality cooking oil for the Malaysian and
overseas markets such as under various brand names in different countries such as
Golden Joma - Malaysia, Marvela - Vietnam and Golden Spring - China to capture
a sizeable share in their respective markets. GHPB also produce Tocotrienols
which is derived from palm oil distillates. This food supplement is known to be
highly beneficial in the treatment of cardiovascular diseases, cholesterol and breast
cancer.
2.2.2
Plantation Management Development Trends Towards IT
The 1990s witnessed the adoption of the internet as the information super
highway. In line with the information era, plantations industry has started the
efforts towards the use of IT in managing their plantations. This is the effort
towards continual drive in improving the efficiency of operations in plantations
industry such as doing things better, optimizing resources and automating
processes for more consistently excellent products and services. In the emergence
of the information era in 1990s, the plantation industry has begun leveraging on
ICT to enhance values in their core business and as the primary factor of change
and value creation.
Leading plantations companies in Malaysia are engaging the use of ICT
such as integrated computer system, e-Commerce, Customer Relationship
Management (CRM), internet and Knowledge Management in driving the
company and improving the efficiency of plantation sector’s operations. These
9
companies are utilizing these ICT tools to assist its personnel to easily access
required information, facilitate better-cost management, and facilitate more
effective analysis and decision-making.
The in-house integrated computer system built (plantation software) that
manages the daily business transactions and produces the relevant reports. This
software focuses on the daily business transactions of a company, such as the
financial accounts reporting, payroll, inventory management, fixed assets
management, billing, etc. The large amount of data and the complexity of the
industry require the plantation industry players to equip their organization with the
use of software. The plantation players have built their own in-house system in
order to customize the integrated computer system with their organization business
needs.
The examples of an in house integrated computer system utilizes in
managing the plantation industry are Golden Hope’s Estate Computer System
(GH-ECS), System for Austral Plantation (SAP), KL-Kepong’s Estate Computer
System (ECS), Boustead Holdings Berhad’s Plantation Management Information
System (PIMS), TH Group’s Plantation Management & Costing System
(PlantWare) and FELDA Prodata System.
The tremendous change in the management of plantation industry has made
auditing this industry more challenging. The in-house integrated computer system
(plantation software) used in the plantation industry require the auditors to be
proficient in IT system their auditing. The need to scrutinize and verify a large
amount of information in the system requires the assistance for audit software.
This audit software will assists auditors to appraise the adequacy of internal control
system in the organization.
The Audit Command Language (ACL) software and Interactive Data
Extraction and Analysis (IDEA) software is the most used audit software in the
market. This product are actively been used by the auditors in the plantation
industry to assist them in auditing the integrated computer system. For example,
IAD of GHPB is actively using the IDEA software in their auditing activities such
as plantation, refinery and other manufacturing sector throughout the group.
10
.
“An overview of selected major plantations key players’ progress in ICT”
carried out by Andersen Consulting and GH Group ICT revealed that there appears
to be no leader for the traditional plantation-based conglomerates. “IOI Corp Bhd
seems to be leading the pack based on its foray into multimedia but the traditional
plantation key players are smartly leveraging on ICT to enhance value in existing
core businesses.
Hong Leong is leading in ICT initiatives for the “Other
Conglomerates” category (Andersen and GHPB Group ICT, 2005)”. There are
still a lot of opportunities in the ICT or e-business initiatives market-space.
Management of all the major players recognizes the importance of ICT to enable
their business strategies. As for GHPB, in order for it to leap-frog from the
conventional development stages, it must extensively leverage on the application
of ICT, with information and knowledge serving as the primary factors of change
and value creation.
“An overview of selected major plantations key players’
progress in ICT is depicted in the Figure 2.1 (Andersen and GHPB Group ICT,
Sh
el
l
Ho
n
G
ol
de
n
Ho
Si
pe
m
e
Da
G
rb
ut
y
hr
ie
IO
I
Overview of Competitors
ICT Progress
g
Le
on
Su
g
nw
ay
2005)”.
Criteria
1. Group IT/ICT
2. Group-wide E-Business Vehicle
3. E-Business Initiatives
a) E-Commerce
b) CRM
c) SCM
d) Knowledge Management
e) Digital Marketplace
f) Shared Services/ASP
g) Web-based Business
Implemented
4. Alliance Network
WIP
5. ICT Track Record
Not Confirmed
6. Management Drive Toward ICT
Figure 2.1
Not Started
Diagram of an overview of selected major plantations key players’
progress in ICT.
11
2.2.3 Plantation Management Summary
In the information era in 1990s witnessed the efforts towards the use of IT
in managing the plantations. It is a continual drive by plantation companies in
improving the efficiency of operations in plantations sector from the manual
system to a work system that utilizes IT tools in managing plantation operations
such as the use of an integrated computer system, internet and PDA in their daily
work. We can expect more IT tools will be adopted in managing the plantations
sector in the near future.
2.3
Internal Audit Concept
In this section, the basic internal audit concept will be presented. This is
important to provide an overview on the concept of audit and internal audit and its
role. We will also discussed on the internal audit development trends towards
information technology and the IAIS effort to assist auditors on their task.
2.3.1
Internal Audit
“Generally Accepted Auditing Standards (GAAS) define auditing as the
accumulation and evaluation of evidence about information to determine and
report on the degree of correspondence between the information and established
criteria (AICPA, 1947).”
“While, Millichamp (1996) define internal audit as an independent
appraisal function established by the management of an organization for the review
of the internal control system as a service to the organization. It objectively
examines, evaluates and reports on the adequacy of internal control as a
contribution to the proper, economic, efficient and effective use of resources.”
12
The continuing evolution of the definition of internal control has expanded
far beyond accounting controls to a point where there is little difference between
the terms "internal control" and "management” and perhaps most important of all,
internal auditors are continually challenged to prove that they are indeed providing
"value" to today's lean and sometimes mean organizations.
“Institute of Internal Auditors (IIA) define 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 (IIA,
1999).”
The role of the internal audit function is to evaluate and contribute to the
improvement of risk management, control and governance systems. The key is to
evaluate and contribute to the improvement.
The lack or absence of risk management, control and governance systems has
proven to be the leading cause of corporate disasters. Although some risks can be
more easily controlled by insuring the risks or simply choosing not to go into the
risky areas, corporations simply have to live with some risks.
Fraud, theft,
embezzlement are examples of risks, which cannot be fully mitigated, and yet they
can be disastrous.
2.3.2
Internal Audit Development Trends Towards IT
The first business operations were automated in most organizations during
the 1960s and 1970s. The computers used were mainframes and processing was
centralized.
Gradually, more and more of organization’s information were
processed by computers. As these higher levels of information were automated,
13
users wanted more flexibility and responsiveness from the systems they were
using. Processing first became decentralized and then distributed. The 1990s
witnessed the adoption of the internet as the information super highway.
“Auditors have the same responsibilities with respect to an automated
system as a manual system. This means that auditors must become proficient in
the IT system they are auditing (Sawyer, 1998).”
The IT system used in any organizations requires the internal auditors to be
IT savvy in order for them to be proficient to audit the IT system. The need to
scrutinize and verify a large amount of information in the system requires the
assistance for audit software. Audit software is a software package that is used to
assist auditors in their audit fieldwork in the most effective and efficient manner.
It helps auditors to appraise the adequacy of internal control system in the
organization by manipulating large amount of data in determining its accuracy,
authenticity, validity, etc. The examples of mostly used audit software in any
industry in the world are Audit Command Language (ACL) software and
Interactive Data Extraction and Analysis (IDEA) software.
ACL Services Ltd., the privately-held software developer of ACL is the
leading global provider of Business Assurance Analytics to the audit and controls
professions and the financial management community. Combining market-leading
data analysis software and professional services expertise, ACL solutions give
organizations confidence in the accuracy and integrity of the transactions
underlying increasingly complex business operations and in the effectiveness of
internal controls.
ACL technology enables financial decision-makers to assure compliance,
reduce risk, detect fraud, and enhance profitability, all with a return on investment
measured in weeks, not months. With ACL, organizations can achieve enterprisewide testing and monitoring of controls through independent verification of
transactional data, so they can trust their results like never before. Its customer
base includes 70 of the Fortune 500 companies and over two-thirds of the Global
14
500, the Big Four public accounting firms, and hundreds of national, state, and
local governments
CaseWare IDEA Inc. is a privately held software development and
marketing company of IDEA software. CaseWare IDEA Inc. is a subsidiary of
CaseWare International Inc., the world leader in business-intelligence software for
accountants, auditors and other professionals.
CaseWare IDEA Inc. is the
developer and global distributor of IDEA, the leading data analysis software used
by accountants, auditors and systems and financial professionals, around the world.
IDEA is used in over 90 countries in 12 languages, by major accounting
firms, federal, state, provincial and local government, corporations in all industry
sectors and by universities as a teaching tool. The power and functionality of
IDEA have attracted users who are financial and internal auditors, forensic
accountants and fraud investigators, financial managers, general and systems
consultants, educators, statisticians and information systems professionals.
With IDEA, auditors can read, display, analyze, manipulate, sample or
extract from data files from almost any sources from mainframe to PC, including
reports printed to a file. IDEA has functions and features not found in any other
product, to help you work more efficiently and effectively and with more value to
your organizations.
2.3.3
Internal Audit Summary
Internal audit has expanded beyond accounting controls as there is a little
difference between internal controls and management, and internal audit are
continually challenged to provide “value” to organizations. With respect to the
automated system replacing manual system, auditors must equip themselves to
become proficient in the IT system they are auditing. GHPB is committed and has
outlined several key elements to maintain a sound internal control. IAIS is an
15
effort by the IAD to adopt ICT tools in its operations in line with GHPB’s ICT
master plan.
2.4
Information System (IS) Concepts
In this section, the basic Information System (IS) and Management
Information System (MIS) concepts will be presented and discussed. A good
understanding on these concepts is important; as a computerized Internal Audit
Information System (IAIS) will be develop in this project.
2.4.1
Information System (IS)
“United Kingdom Academy of Information System (UKAIS) defines
information systems as the means by which people and organizations, utilizing
technology, gather, process, store, use and disseminate information (UKAIS,
2004)”.
The IS is the nervous system which allows an organization to respond to
opportunities and avoid threats. It is widely acknowledged that organizations with
the best and most effective ISs are those that have clear and well thought out IS
strategy.
“The term information system suggests the use of computer technology in
an organization to provide information to users. A computer-based information
system is a collection of computer hardware and software designed to transform
data into useful information. As indicated below, one might distinguish several
types of computer-based information systems (Bodnar and Hopwood, 2001).”
16
Types Of Information Systems
There are several types of computer based information systems:
i.
Electronic Data Processing System (EDP)
ii.
Data Processing System (DP)
iii.
Management Information System (MIS)
iv.
Decision Support System (DSS)
v.
Expert System (ES)
vi.
Executive Information System (EIS)
vii.
Accounting Information System (AIS)
The following definitions on IS are gathered from several websites on several
authors and practitioners understanding and believes what information system is.
i.
“IS is a collection of information technology, procedure and people
responsible for the capture, movement, management and distribution of
data and information. The IS is the mechanism to ensure that information
is available to the managers in the form they want it and when they need it.
(Martin et al., 2002).”
ii.
“A group of components that interact to produce information. The minimal
system consists of data, procedures and people. Computer information
systems include these three (3) plus hardware and programs (Kroenke,
1989).”
iii.
“A set of organized procedures that, when executed, provide information
for decision-making, communications, and control of the organization
(Lucas Jr., 1992).”
iv.
“IS actually is part of the much wider domain of human language and
communication, that IS will remaining a state of continual development and
change in response both to technological innovation and to its mutual
interaction with human society as a whole (Ward and Peppard, 2003).”
17
The above IS definitions are compared to examine the concepts behind the
definition. Definition (i) focused on IS as a mechanism to ensure that information
is available to the managers.
Definition (ii) focused on the components in
producing information. Definition (iii) depicts IS as a set of organized procedures
that assist in decision-making, communication and control and definition (iv)
describes the IS as part a wider domain of human language and communication
and will remain in a state of continual development.
2.4.2
Management Information Systems (MIS)
“MIS provides a wide variety of information beyond that which is
associated with data processing in organizations. MIS recognizes that managers
within an organization use and require information in decision-making and that
computer-based information systems can assist in providing information to
managers (Bodnar and Hopwood, 2001)”
The concept of MIS emerged after the growth of EDP departments, where
it encourage managers to focus more on planning their organisations’ information
systems. “As the EDP departments’ function expanded beyond routine processing
of masses of standardised data, they began to be called MIS departments. Figure
2.2 is a diagram of MIS (Kroenke, 1987)”
Figure 2.2: Diagram of MIS
18
MIS is every system, which provides information for the managerial
activities in an organisation. The term MIS is synonymous with computer-based
systems. MIS is the study of providing information to people who make choices
about the disposition of valuable resources in a timely, accurate, and complete
manner at a minimum of cognitive and economic cost for acquisition, processing,
storage, and retrieval.
“MIS is also defined as the effective design, delivery, and use of
information systems in organizations (Keen, 1980)”
Another definition emphasizes the use to which the information is put,
rather than the way it is produced; “A system to convert data from internal and
external sources into information and communicate that information in an
appropriate form, to managers at all levels in all functions to enable them to make
timely and effective decisions for planning, directing and controlling the activities
for which they are responsible (Bee and Bee, 1999).”
Others, however, give it more limited scope. They see it as a system
collecting and analysing data and producing reports to help managers to solve
problems.
“MIS may be viewed as a mean for transformation of data, which are used
as information in decision-making processes. Figure 2.3 shows this understanding
about information as data processed for a definite purpose (Lucey, 1997).”
Figure 2.3: MIS and decision-making process
19
The best characteristic of MIS is that it ties together a whole set of
operations that general managers already thought were important such as reporting,
financial controls and production scheduling, and connect them to the technology
of computer.
Efficient MIS enables management to plan co-ordinate, organise and
control. It provides information needed for strategic planning and for day-to-day
operations. The various levels of management typically require the information
they receive to be formatted in different ways.
These different levels of
management decision-making can be described as follows:
•
Operational Information
Largely internal, mainly historical, detailed information on a daily or weekly
basis, often quantitative, high precision, narrow in scope.
•
Tactical Information
Internal and external sources, with concern on the current and future
performance, aggregated or summarized information on products, sales,
investment profits etc.
•
Strategic Information
Largely
external
information
on
economic
conditions,
technological
developments and the actions of competitors, forward looking and qualitative.
Information is important, precision is unimportant, wide ranging and
incomplete.
MIS Characteristics
There are several characteristics of an ideal MIS. The followings are the ideal
characteristics of an ideal MIS:
•
A MIS provide decision-oriented information to managers through the use of
computer technology.
20
•
A MIS provide a basis to analyse warning signals that can originate both
externally and internally.
•
A MIS provide an automate routine operations thus avoiding human work in
the processing tasks.
•
A MIS assist management in making routine decisions and provide the
information necessary to make non-routine decisions.
•
A MIS serve as a strategic weapon to gain competitive advantages.
•
A MIS uses an integrated database and supports a variety of functional areas.
•
A MIS is flexible to meet changing information needs of the organization.
2.4.3 Information System (IS) Summary
IS allows organizations to respond to opportunities and avoid threats. IS
suggests the use of computer technology in an organization to provide information
to users. MIS provides managers within organization information to assist them in
decision-making on the disposition of valuable resources. Efficient MIS enables
management to plan co-ordinate, organize and control. IAIS is a type of MIS that
provides managers a tool to keep track the audit visits activities, calculate the
department’s monthly performance index and analyzing the findings.
2.5
Key Performance Indicators (KPIs) concept
In this section, the basic KPIs concept will be presented and discussed. A
good understanding on these concepts are important as IAIS will be develop in line
with KPI’s requirement.
21
2.5.1
Key Performance Indicators (KPIs)
“KPIs is a good performance measurement system which emphasises on a
balanced set of measures for companies, namely, Financial, Customer, Internal
Business Process & Learning & Growth (Ethos, 2004)”.
There are two (2) main reasons why do we need KPI. Firstly, to stay focus
on key and pertinent issues to the business. Second, to drive us towards achieving
our goals.
In a complex business world, company may not succeed well if it focuses
on numerous things in one go. Company may tend to focus on non-key issues,
which have very little effect to the company. By monitoring the performance of
our KPI consistently, company should be able to measure the health of our
company and even able to detect the cause of the illness to some extent. By doing
so, company could take timely corrective and preventive actions so that the íllness
will not detriment company’s goals.
GHPB never neglect on its most valuable assets – human capital.
It
harnesses human capital by rewarding and recognizing employees’ contribution
based on Performance culture via KPIs. It is a continuation of GHPB’s effort in
improving the performance measurement using the Balance Score Card (BSC)
methodology.
2.5.2
Companies’ experience in successfully utilized KPIs to drive Global
Excellence
There are several companies’ that had experienced success using KPIs to drive
their ‘Global Excellence’. With persistent review and strengthening, they achieved
a high degree of internalization after three (3) to seven (7) years. The followings
22
are several companies experience in utilizing KPIs towards achieving global
excellence:
•
Hewlett-Packard (HP)
After utilizing KPIs in the company, HP had Increase its revenue from USD
365 million in 1970 to a current revenue more than USD 56 billion.
•
Ericsson
Ericsson becomes the world’s largest supplier of mobile systems after utilising
the KPIs of BSC methodology.
•
British Airways (BA)
In 1980, BA faces a deficit of GBP 544 million. In 1983, after utilizing KPIs,
BA started positioning itself as the “World’s favourite Airline” and currently
BA had won Business Travellers’ Awards for eleven (11) consecutive years.
•
Telkomsel
After utilizing KPIs, with 86% of subscriber base growth between year 2000 to
2002, it becomes one of the most profitable telcos in Asia Pacific at 59%
Earnings Before Interest and Tax.
2.5.3
Key Performance Indicators (KPIs) Summary
Organizations need KPI to stay focus on key and pertinent issues to the
business and to drive organizations towards achieving business goals. KPI is a
continuation of GHPB’s effort in recognizing employees’ contribution using the
BSC methodology.
Hewlett-Packard, Ericsson, British Airways and Telkomsel
are among the companies in the world had experienced success using KPIs to drive
their ‘Global Excellence’ with persistent review and strengthening after three (3) to
seven (7) years practicing KPI.
23
2.6
Samples of Software In the Market
In this section, samples of software available in the market will be
discussed. Currently, the market only provides accounting and audit software.
This software however, are unable to accommodate the requirements needed by
IAD of GHPB to keep track the audit visits and duration reports are issued,
monitor executive/department’s monthly performance and categorizing the
findings according to non-compliance and process improvement.
Basically, accounting software packages manages the daily business
transactions and produces the relevant report whenever required by the user. The
software only focuses on the daily business transactions of a company, such as the
financial accounts reporting, payroll, inventory management, fixed assets
management, billing, currency transaction functionality, etc.
Examples of the
small and medium sized business accounting software available in the market
amongst others are AccPac and MYOB.
For a more complex business
environment, it requires a more complex software package such as the Enterprise
Resource Planning (ERP) software. Major ERP vendors include SAP, PeopleSoft,
Oracle and J.D. Edwards.
Audit software is a software package that is used to assist auditors in their
audit fieldwork. It helps auditors to manipulate large amount of data to determine
its accuracy, authenticity, validity, etc. The auditing software only focuses on
providing the auditors tools to scrutinize the data to enable them to capture and
verify the required information. Examples of the auditing software available in the
market are IDEA Software and ACL Software.
The examples of the accounting and auditing software are simplified in the
tabular below:
24
Table 2.1: Examples of existing system
Descriptions
Accounting software
(AccPac,
Characteristics
Weaknesses
Manage the daily business Only focus on the daily
MYOB, transactions and produces the business transactions.
SAP,
PeopleSoft, relevant
Oracle
and
report
whenever
J.D. required.
Edwards)
Auditing software
Used to manipulate large Only
focuses
on
(IDEA Software and amount of data to determine providing
tools
to
ACL Software)
data
to
its accuracy, authenticity, etc. scrutinize
determine its accuracy,
authenticity, etc.
Both the above types of software do not meet the IAD’s requirement to
assist IAD in monitoring, controlling and analyzing the department’s performance
and evaluating its personnel performance.
Due to the unavailability of specific software that could assist IAD’s
specific requirement, IAD is proposing to develop its own in-house information
system that can be customized according to IAD needs. IAIS feasibility analysis
and SWOT analysis on the system are discussed in further detail in Section 4.3.2
on Feasibility Analysis and Section 4.3.3 on SWOT Analysis. IAIS is an effort by
IAD to computerize the process of tracking of the audit visits and duration reports
are prepared and issued, monitor executive/department’s monthly performance and
categorizing the findings according to non-compliance and process improvement
findings throughout the financial year.
2.7
Chapter Summary
This chapter describes the literature review conducted in this project prior
to the development of the IAIS. The literature review conducted is on the concept
of plantation management and their development towards information technology,
25
the organization in which the IAIS system will be implemented, GHPB, concept of
audit, internal audit and its development trends towards IT, the concept of IS and
MIS, KPI concept and several companies’ success experience using KPI as a
driving force of Global Excellence. This forms the foundation of the development.
By conducting the review, the following processes in developing the IAIS as the
solution of the project problem would be easier and has clearer views as a
guideline in developing the system.
26
CHAPTER 3
METHODOLOGY
3.1
Introduction
In this chapter, the methodology and the notation chosen to be adopted for
the whole system development process will be discussed.
Methodology is a
technical plan that attempts to link the beginning and ending of a study. The
software and hardware requirement are also discussed and determined in this
chapter.
3.2
Project Methodology
The project methodology for this project is further discussed in detail stepby-step processes in the subsequent subsections.
The project methodologies
include the project proposal, Literature Review, Current System Analysis, IAIS
System Development Methodology, System Development and Report Writing.
3.2.1
The Project Proposal
The project proposal is the initiation phase of this project in developing the
IAIS. Title is selected in this phase with the project objectives, scopes, importance
27
and limitations are determined.
After the proposal is being approved by the
Project1 Panel, the literature review and current system analysis process are carried
out concurrently as to maximize the use of time due to the time constraint in
developing IAIS.
3.2.2
Literature Review
Literature Review is carried out to generate ideas in developing and
designing the IAIS. Books, journals, articles, internet are the sources gathered in
doing the literature review. The information gathered from the literature review
range from the basic concepts, method, techniques and current IT trends of
development as a reference to generate ideas for developing the proposed system.
The literature review conducted for this project is presented in Chapter 2.
3.2.3
Current System Analysis
The background of the current system scenario is carried out to understand
the current manual process through the process of interviewing, questionnaire,
observations and collecting relevant documents.
Based on the information
gathered, the weaknesses and problems of the existing process are identified and
analysed. The possible improvement to the current process will be identified and
becomes the basis for the proposed system that is the IAIS. The current system
analysis will be discussed in further detail in Chapter 4.
3.2.4
IAIS System Development Methodology
A systematic approach is essential in developing a well-designed system. In
order to determine the suitable system development methodology, we need to carry
28
out some research and literature review. IAIS is going to be developed using OO
methodology and UML notation. OO methodology is chosen for IAIS software
development project because of its systematic approach of developing the system,
its use case driven approach and its traceability over the entire system development
life cycle. The detail explanation on the OO methodology is further discussed
under Section 3.3.2 Object-Oriented Software Engineering (OOSE) and Section
3.3.3 Unified Modeling Language (UML).
3.2.5
System Development
OOSE is an approach to object oriented that focuses on real-world objects.
The OOSE approach allows the process of gathering, understanding and analyzing
the users’ requirement of the system from the user point of view that will ensure
the proposed system will conform to the user requirement and specification. UML
notation will be use as the language for specifying, constructing, visualizing and
documenting the software system.
3.2.6
Report Writing
Report Writing is an on going process of the project, which does all the
writing up including the documentation of the system and user manual. This is an
important phase whereby all the result and discussion will be presented and
concluded in the deliverable of this phase.
3.3
System Development Methodology
For the purpose of this IAIS project, a system development methodology
needs to be determined and justified for the project software life cycle.
29
3.3.1
Methodology Approach
“Methodology is a collection of techniques for building models and it is
applied across the development of a software system (Bruegge, 1997).”
A methodology can be defined as comprehensive, multi-step approaches to
system development that will guide our work and influence the quality of our final
product that is the information system. System development methodology on the
other hand refers to a standard process followed in an organization to conduct all
the steps necessary to analyze, design, implement and maintain information
systems.
“A methodology is composed of one of the software development models
used in conjunction with one or more techniques, that is methodology = model +
technique(s). The techniques of prototyping, cleanroom, and object-oriented are
ways to implement the waterfall, incremental, and spiral models. These techniques
may be mixed and matched on a single project. Also, portions of a technique may
be used without using all aspects of that technique. This means that a project using
the spiral model may combine prototyping with object-oriented analysis and design
and also use cleanroom testing techniques (Sorensen, 1995).”
“Software development goes through a progression of states that is the
software development activities as depicts in Figure 3.1 (Bruegge, 1997).”
Conception
Pre-Development
Childhood
Adulthood
Retirement
Development
Figure 3.1: Software Development Activities
Post-Development
30
A methodology is chosen for any particular project depending on the size
of the system to be implemented and the number of people working on the project.
Object-Oriented Software Engineering (OOSE) methodology is chosen for
this IAIS software development project.
The detail explanation of this
methodology will be discussed further in the next section that is Section 3.3.2 on
Object-Oriented Software Engineering (OOSE) and Section 3.3.4 on Unified
Modeling Language (UML) notation.
3.3.2
Object-Oriented Software Engineering (OOSE)
Object-Oriented Software Engineering (OOSE) is a use-case driven
methodology introduced by Jacobson et al. (Jacobson et al, 1992).”
This
methodology uses use cases at all stages of development. These include analysis,
design, validation and testing.
The object-oriented (OO) approach to software development focuses on
real-world objects.
“By organizing the analysis and design models around
sequences of user interaction and actual usage scenarios, this method is able to
produce system that are both more usable and more robust, adapting more easily to
changing usage (Bahrami, 1999).”
OO approach is based on the premise that there exists a fundamental human
limitation to manage more than seven (7) different objects or concepts at one time.
“Booch (1994) suggests that the principles of software engineering can help us
decompose systems so that we never simultaneously deal with more than seven (7)
entities.” OO popularity is increasing in concert with the increasing complexity of
software systems. OO approach includes OO analysis (OOA), design (OOD), and
programming (OOP).
31
“The emphasis in modeling should be on analysis and design, focusing on
front-end conceptual issues, rather than back-end implementation issues, which
unnecessarily restrict design choices (Rumbaugh et. al, 1991).”
“OO development life cycle consists of three phases – analysis, design and
implementation as depicted in Figure 3.2 (Hoffer et al., 1999).” In the early stages
of OO system development cycle, the model built is abstract, focusing on external
qualities of the application system. As the model evolves, it becomes more and
more detailed, shifting the focus to how the system will be built and how it should
function – system architecture, data structures and algorithms. Like any IS, the
system developer must generate code and database access routines.
Implementation
System Design
Analysis
-
application
what
-
system architecture
subsystem
-
data structure
algorithms
controls
-
programming
database access
Object Design
Figure 3.2: Phases of OO system development cycle
3.3.3 Methodology Justification
OO methodology is chosen for this IAIS software development project
because of its systematic approach of developing the system, its use case driven
approach and its traceability over the entire system development life cycle. The
use case driven approach in OOSE allows the process of gathering, understanding
and analyzing the users’ requirement of the system from the user point of view.
32
This will ensure the proposed system will conform to the user requirement and
specification.
The IAIS will provide reports every month on the department’s
performance to be submitted to the KPI’s Committee.
The accuracy of the
generated report is crucial as it reports the departments and each executive’s
performance.
To ensure the success of this project, all requirements in the
development of this system application are identified and resolved using the
OOSE.
3.3.4
Unified Modeling Language (UML)
The UML builds upon and unifies the semantics and notations of the Booch
(Booch, 1994), OOSE (Jacobson et al., 1992) and Object Modeling Technique
(Rumbaugh et al., 1991). In this OO approach, UML notation will be used. UML
by the Object Management Group (OMG) is adopted in this approach as its
language for specifying, constructing, visualizing and documenting the software
system and its components.
The UML is called a modeling language, and not a method. Most methods
consist of at least in principle, both a modeling language and a process. Modeling
is the designing of software applications before coding. Modeling is essential for
large software project and also helpful to medium and small project. A model
plays the analogous role in software development.
IAIS uses the UML notation because it is useful for graphically depicting
OO analysis and design models. It will specify the requirement of IAIS, capture
the design decisions and promotes communication among key personnel involved
in the development process.
By using UML, the IAIS being developed can assure their business
functionality in monitoring, controlling and analyzing IAD’s performance and
33
evaluating its personnel performance is complete and correct, end-user needs are
met, and program design supports requirement for scalability, robustness, security,
extendibility and other characteristics, before implementation in code.
UML also helps to specify, visualize, and document models of IAIS,
including their structure and design in a way that meets all of these requirements.
By using any one of UML based tools, future application’s requirements can be
analysed and solutions that meets them can be design. UML is methodologyindependent. Regardless of the methodology used to perform analysis and design,
UML can be used to express the result.
UML has twelve (12) standard diagram types. UML defines twelve (12)
types of diagrams, divided into three (3) categories, which is the Structural or
Static Diagrams (four (4) diagrams), Behavioral or Dynamic Diagrams (five (5)
diagrams) and Model Management Diagrams (three (3) diagrams). IAIS use UML
in delivering the results using UML’s diagram.
3.3.5
The detail IAIS System Development Process
In this section, the detail step-by-step process of system development for
this project will be discussed. These include the analysis phase, design phase and
implementation phase. The detail IAIS System Development Process for this
project is illustrated in the following Figure 3.3.
34
IAIS Requirement
Analysis Phase
Identify Actors
Develop use-case
diagram
Develop Analysis
Object Diagram
IAIS Design Phase
Identify Implementation
Environment
Develop Design
Object Diagram
Develop Interaction
Diagram
IAIS
Implementation
Phase
Design Class
Construct Database
Management Design
Develop Access & View
Layer Design
Coding
Testing
Figure 3.3: IAIS System Development Process
3.3.5.1 IAIS Requirement Analysis
Analysis is the first systems development life cycle phase. It provides an in
depth understanding of the needs for system or process changes. The goal of the
requirement analysis is to capture a complete, unambiguous and consistent picture
of the requirement of the system or process and what the system must do to satisfy
35
the users’ requirement and needs. The process of requirement analysis consists of
the following steps:
i.
Identify the actors
The actors who will be using the proposed IAIS are the personnel in IAD,
which involve directly with monitoring, controlling and analyzing the
department’s performance.
ii.
Develop Use Case Diagram
Use case diagram for the proposed system is constructed based on IAD
personnel needs in reporting monthly performance index to the KPI’s
Committee, tracking of the audit visits and analyzing the findings. This
diagram will depict what the user will do with the system and what kind of
information would they provide or obtain from the system. The use case
diagram is very useful to understand the system requirement as it is
developed based on the user point of view. The use case developed will be
used, as the main reference throughout the system development process to
ensure that the system constructed will conform to the user requirement.
3.3.5.2 IAIS Detailed Design
The goal of IAIS is to raise the model developed during analysis phase into
actual objects that can perform the required task. Generally, the design phase
process consists of the followings:
i.
Identify implementation environment
In order to adapt the IAIS design model to the actual implementation
environment, the actual technical constraints where the system will be built
needs to be identified. The programming language, Visual Basic 6.0 will
be used for the realization of the system. This identification has to be done
36
early, as it will affect how far the analysis model should be refined to
transform it into design model.
ii.
Develop Interaction Diagram
Interaction diagram is being developed based on the use case diagram. It is
used to depict how the objects identified collaborate with each other to get
the task done. For each use case developed in the requirement analysis
phase, a sequence diagram is created to illustrate the behavior of a system
arranged in a time sequence.
iii.
Construct Database Management Design
In the database design process, relational model is used as IAIS database.
Relational model maps data to and from application objects.
iv.
Develop Access and View Layer design
Access Layer design defines the structure of nodes and links of IAIS
showing how navigation is supported by the access structures and view
layer design is the graphical user interface design that focuses on how the
information and access structures are presented to the users.
3.3.5.3 IAIS Implementation
For IAIS implementation, Microsoft Visual Basic version 6.0 will be used
as the programming language. The implementation process can begin early during
the design phase when the class design start to stabilize and are frozen. The
models developed during the design phase will be translated and implement with
Visual Basic (VB) source code. In the process of coding, the testing process can
begin and proceed in parallel.
37
3.4
Project Schedule
The project of developing IAIS is divided into two (2) phases which is the
Project 1 and Project 2. The Gantt chart for the whole process of developing IAIS
is as per Appendix A. Microsoft Project 2000 is the project management software
that will be use for project scheduling to assist in managing IAIS project in
providing Gantt Chart for project planning, controlling and monitoring.
3.5
Chapter Summary
This chapter describes the methodology and the notation used in
developing the system. The OO methodology is selected as the system
development methodology that will be used to analyze and design the proposed
system. UML are later be use to construct the proposed system.
38
CHAPTER 4
SYSTEM DESIGN
4.1
Introduction
This chapter will focus on the analysis and design carried out, the analysis
of the requirements for the deliverable and the conceptual design. The chapter will
discuss on the organizational analysis, the current business process and data model,
user requirements, conceptual design which covers current business process and
data model, physical design that include database design, structure chart, interface
chart, detailed modules/features and system architecture, hardware requirements
and test plan.
4.2
Organizational Analysis
In this section, the Organizational Analysis will be presented and discussed
in the aspect of its structure, functions, core business, existing IS/IT systems and
the problem statement of the organization.
39
4.2.1
Organizational Structure
GHPB Board of Directors comprises of its Chairman, Tan Sri Dato’ (Dr.)
Ahmad Sarji Abdul Hamid, Group Chief Executive, Dato’ Sabri Ahmad with four
(4) Non-Independent Director and three (3) Independent Director.
GHPB
management profile is divided into group operation division and group support
services division. GHPB detail organization structure is shown as follows:
Figure 4.1: Diagram of GHPB Organisation Structure
40
4.2.2
Core Business
GHPB is a leading Malaysian company listed on Kuala Lumpur Stock
Exchange (KLSE) with more than 17, 000 shareholders and over 20,000
employees.
It was established in 1844 under the name Harrison and Crossfield
(H&C) and renamed GHPB in 1990 to reflect change in management when
Permodalan Nasional Berhad (PNB) took majority equity of the company. GHPB
owns and manages more than 167,000 hectares of oil palm, rubber and fruit
plantations.
GHPB overseas operations are in Netherlands (Unimills B.V.), Vietnam
(Golden
Hope-Nhabe),
China
(Jiangyin-Golden
Hope)
and
Bangladesh
(Bangladesh Edible Oils Limited) as well as a distribution centre in Germany (Paul
Tiefenbacher).
GHPB produces and processes palm oil, palm kernel oil, rubber and fruits
at its various processing centre nationwide. It also ventured into value-added
manufacturing of resource-based products, including refined edible oils,
shortening, oleochemicals, rubber footwear, parquet, tropical fruit juices, spraydried coconut milk powder, concentrated coconut milk and vitamin E.
GHPB’s ICT master plan is to support GHPB in meeting the evolving
business requirements over the next ten (10) years and consistently takes into
account the changing and intensely competitive marketplace to continually
improve ICT products of the group and to satisfy operational needs.
In line with GHPB’s ICT master plan, GHPB is continuously adopting ICT
tools in managing the plantations operations. GHICT initiatives were focused on
developing new applications for the expanding oil and fats business, while
improving current applications for the plantations business. GHPB is currently
using Estate Computer System (ECS) in their plantations and oil mills operations.
Other products that have proven successful within the Group include GHOMIS
(Golden Hope Oil Mills Integrated System) and PAIMS (Precision Agriculture
Integrated Management System).
41
As the current level of IT deployment in plantation sectors are still
relatively low, this represents a niche market with large untapped potential. Due to
this, plans are in the pipeline for GHICT to market these applications to companies
outside GHPB.
4.2.3
IAD Organisational Structure and Functions
IAD current workforce strength is twenty eight (28) personnel which is
headed by a Director and assisted by a Senior Manager, Manager and Assistant
Manager. Other workforce includes seven (7) Senior Executives, thirteen (13)
Executives and three (3) Subject Matter Experts. The Subject Matter Experts are
from various fields such as mechanical engineering, chemical engineering and
construction.
The current workforce of the IAD based on the organisation
structure as approved by the Audit Committee on 28 August 2002 is summarised
as per Appendix B.
In view of strengthening the corporate governance, GHPB’s Board of
Directors (BOD) gave its committed to maintain a sound system of internal
control. In line with above view, the BOD has outlined several key elements to
guide GHPB in maintaining a sound internal control system.
The risk
management, control and governance systems of the GHPB, as with other
organisations, are promulgated in the policies and procedures of the company. The
details are as follows:
i.
Risk Management
Through understanding of business objective and environment, the internal
audit activity monitors and evaluates the effectiveness of the company’s risk
management system.
42
ii.
Control
The internal audit activity assists the company in maintaining effective controls
by evaluating their effectiveness and efficiency and also by promoting
continuous improvement. Internal auditors ensure that each business unit’s
objective, operational programme and its implementation as well as the end
results are in conformance with the overall company’s objective.
iii.
Governance
The internal audit contributes to the company’s governance process by
evaluating and improving the process through which:
•
values and goals are established and communicated,
•
the accomplishment of goals is monitored,
•
accountability is ensured, and
•
values are preserved.
The function of IAD is complementary to, but different from External
Auditors. It undertakes regular monitoring of the Group’s key controls and
procedures as an integral part of the Group’s system of internal control. An
internal audit review of operating units of the Group is an independent objective
assessment of a unit’s compliance with internal controls. Internal auditors conduct
scheduled visits to the Group’s operating units in Malaysia and those located
overseas.
Audit visits are also conducted for several reasons, such as, the
impending retirement or transfer of a manager of an operating unit e.g. estate, oil
mill etc. or at the request of the Management, Audit Committee, the Board of
GHPB or the Board of the subsidiary. Reports prepared by Internal Audit are first
circulated to the management of the operating units and their respective Boards for
deliberation on the audit findings, recommendations of Internal Audit and
corrective actions that management would need to take in respect thereof.
“Pre-audit review meetings” are held before the audit reports are tabled to
the respective Boards. These meetings are chaired by the Group Chief Executive
and are attended by the Director, Internal Audit and heads of operating units. The
audit reports are then tabled to the Audit Committee for its review and
43
deliberation. The Audit Committee will be briefed on the progress made in respect
of each recommendation (since the audit report). The detail internal audit business
process will be further discussed in Section 4.3 Analysis (As-is-process).
4.2.4
GHPB Existing IS/IT System
GHPB is in the process of implementing information and communication
technology (ICT) master plan to support GHPB in meeting the evolving business
requirements over the next ten (10) years and consistently takes into account the
changing and intensely competitive marketplace to continually improve ICT
products of the group and to satisfy operational needs.
To expedite the implementation process, GHPB’s ICT Department
(GHICT) is initiating a programme to build ties with local and global technology
partners.
This synergistic alliance with technology partners will also position
GHICT ability to create a significant alternative to the IT outsourcing market,
forge a market leadership in agro based IT industry, and create a pool of capable
in-house work team.
The first GHICT master blue print was based on Gartner Group USA was
introduced to the GHPB in April 2000. The blueprint provides the technology map
that led to the establishment of ICT infrastructure and the installation of new
computer applications for the core business processes.
The target was to electronically enable GHPB by year 2002/2003.
However, in the mixture of technologies, GHPB has to coincide with the modus
operandi of GHPB and the pertinent level of intellectual capital in GHPB. It is the
reason GHICT unable to deliver the infrastructure and applications within the
designated period. A newer ICT master blueprint was introduced in 2002/2003
and is used as the ICT technology map for year 2002/2003 to year 2005/2006. The
technology map is more promising and within reach of GHPB and GHICT team.
44
GHICT master plan is to align IT strategy with business strategies in the
following areas:
•
Business technology planning process, which sponsor collaborative planning
processes,
•
Applications development where new and existing enterprise initiatives and
overall coordination for business units and divisional initiatives,
•
IT infrastructure and architecture (for example computers and networks) are
running as well as ensuring ongoing investments are made,
•
Sourcing where analysis whether to make or buy decisions relative to
outsourcing versus in-house provisioning of IT services and skills,
•
Partnerships by establishing strategic relationships with key IT suppliers and
consultants,
•
Technology transfer by providing enabling technologies that make it easier for
customers and suppliers to do business with the organization as well as
increase revenue and profitability,
•
Customer satisfaction by interacting with internal and external clients to ensure
continuous customer satisfaction,
•
Training by providing training for all IT users to ensure productive use of
existing and new systems.
Figure 4.2 below depicts the “GHPB technology map for year 2002/2003 to
year 2005/2006 (GHICT, 2003).”
45
Figure 4.2: GHPB Technology Map
The GHICT Technology Road Map has been evolving around the company
strategic business plans. The details of the technology road map are as follows:
Table 4.1: GHPB Technology Road Map
ICT Goals
ICT Initiatives
•
IT
Time Frame
infrastructure
investments
Enhance business
productivity
and
efficiency
Defend
and
maintenance
•
Group
wide
•
Past 3-years
•
Next 3-years especially in
traditional
ERP
such as agribusiness and
implementation
existing
business value
•
Workflow Management
•
Process automation
•
e-CRM
•
Business
or
businesses,
property.
Market
Intelligence
•
Knowledge Management
•
Web based applications
•
Supply Chain Management
•
Next 2-years
46
ICT Goals
ICT Initiatives
•
Application
Time Frame
support
provider or hostings
Create
•
new
business
value •
through
new •
Next 2-years (especially for
Digital Markets
in-house developed products
Alliances
GH-ECS,
business mode
GHOMIS
KMC Digital Repository
In line with GHPB’s ICT master plan, GHPB is continuously adopting ICT
tools in managing its overall operations especially the plantations operations.
GHICT initiatives were focused on developing new applications for the expanding
oil and fats business, while improving current applications for the plantations
business.
GHPB is currently using Estate Computer System (ECS) in their
plantations and oil mills operations. Other products that have proven successful
within the Group include GHOMIS (Golden Hope Oil Mills Integrated System)
and PAIMS (Precision Agriculture Integrated Management System). GHPB is
consistently takes into account the changing and intensely competitive marketplace
to continually improve ICT products of the group and to satisfy operational needs.
In line with the GHPB’s ICT strategic directions, IAD is initiating the effort
to adopt ICT tools in IAD’s operations.
IAD is focus in developing new
applications for the current daily business operation to replace the current manual
operation in order to satisfy the current operational needs. The first step is to
computerize IAD’s administration activities before computerizing the overall
auditing process and integrating it with the auditing software (IDEA Software)
which is currently being used by IAD. The IAIS system development project is the
first pilot project in computerizing IAD activities. The commitment of IAD’s
Director in pursuing the use of ICT tools in the department’s activities also help
smoothen the process of developing and implementing IAIS in IAD of GHPB.
IAIS is an information system that will assist IAD to keep track the entire audit
visits and duration reports issued to the auditee, monitor executive/department
monthly performance and categorize the audit findings according to non-
and
47
compliance and process improvement process throughout the financial year. IAIS
will be an IAD’s effort to support the GHICT master plan in enhancing business
productivity and efficiency using ICT tools through computerizing IAD’s
operations as it is currently carried out manually.
4.2.5
Problems with Existing Management Process
This section identifies and discusses the problem and limitation of the
current process of how IAD keep track the entire audit visits and duration in which
reports are prepared/issued to the auditee, monitor executive/department’s monthly
performance and categorize the findings according to non-compliance and process
improvement. This will ensure a faster time and a reduce use of resources in
preparing the monthly performance report to the KPI’s Committee.
Currently, all the above monitoring and controlling process is executed
manually every end of the month by several senior executives and a manager. This
process will consume time and resources for the management in order to meet the
dateline every end of the month. The above information were also not presented in
a report form but merely calculated as and when the monthly performance report
are going to be submitted to the KPI Committee every end of the month. The
monthly performance report only covers the numbers of reports issued todate, the
numbers of special reports issued todate and the numbers of improvements and
non-compliance findings detected todate.
Furthermore, the unavailability of such reports did not give the
management the overall picture of the total time field visits are carried out,
duration in which reports are prepared/issued to the auditee, how many days lapse
if reports issued late as expected and the quality of findings detected as at todate.
48
4.3
Current Business Process and Data Model (As-is-process)
In this section, an analysis on the current or as-is–process of the business
process will be presented and discussed thoroughly. It covers subject and data
sources, Feasibility Analysis, SWOT Analysis, Analysis of the Business Process
and To-Be Process and Data Model.
4.3.1
Subject and Data Sources
The subject involve in this project are focused to the needs of IAD, which
would be the ultimate user of the system. The data are collected from the subject
through a traditional method, which is conducting interview with people who are
directly and indirectly involved in the system or process, distributing
questionnaire, observe the user and collecting relevant documents such as reports,
forms, procedures and other hard copy related to the current business process.
The purpose of this project originates from the requirements to computerize
the administration manual system of reporting monthly performance index to the
KPI’s Committee. The data pertaining to the management and the process of
gathering, organizing, compiling and maintaining the IAD’s information need to be
gathered from the department itself. The grasp of the current process scenario and
the problem with existing process is vital in order to provide applicable solutions.
The detail explanations on the data collecting process are as follows:
•
Interviewing
Interviewing is one of the primary ways to gather information about the
current business process in the IAD. Interviewing key personnel involve in
monthly reporting to the KPI Committee, tracking of the audit visits and
analyzing the findings will explained to the interviewer about their nature
of work, the information they use to do it and types of information
processing that might supplement their work. During interviewing, facts,
49
opinions, speculation and observation on the body language, emotions and
other signs of what IAD personnel want are gathered and how they assess
current business process.
•
Observations
Observations are carried out at the IAD to obtain more first hand and
objective measures of personnel interaction with the current business
process. Observe IAD personnel at selected times is to see how data are
handled and what information are needed to do their job. It will add more
reflection of reality on the current business process despite information
gathered from interview and questionnaire.
•
Analyzing relevant documents
Analyzing relevant documents such as reports, forms, procedures and other
hard copy would provide valuable insight to the current business process in
IAD. It would also provide concrete examples of the use of data and
information in IAD. In the documents, we can find information about
problems with existing business process, organizational direction that can
influence the requirement of the process, key personnel who have an
interest in the IAD existing business process, special information
processing circumstances that occurs irregularly and etc.
4.3.2
Feasibility Analysis
This section will discuss on the Feasibility Analysis on the implementation
of IAIS. The details of the analysis will be tabulated below:
50
Table 4.2: Feasibility Analysis Table
Area
Descriptions
IAIS is an in-house developed system. It will be developed with
Financial
minimum cost, as the project will be developed by IAD’s
personnel.
IAIS will improve the economic benefits in terms of time and
Economic
resources in monitoring and controlling the audit visits, monthly
reporting and categorizing the audit findings.
Management
IAIS will ease and improve the current process of keeping track the
audit
visits
and
issuance
of
reports,
monitor
the
executive/department’s monthly performance and categorizing the
findings according to non-compliance and process improvement.
IAIS will help to computerize the process of gathering the data
Technical
needed in reporting to KPI’s Committee and categorizing the audit
findings through the use of the current system development
technology, OO methodology.
4.3.3
SWOT Analysis
This section will discuss the Strengths, Weaknesses, Opportunities and
Threats (SWOT) Analysis on IAIS. The details of the SWOT analysis will be
tabulated below:
Table 4.3: SWOT Analysis Table
Strengths
Weaknesses
Computerizing the current manual system Resistance from IAD’s personnel in
of keeping track the audit visits and using the IAIS system would result in
monitor duration of audit report issued, delays of the system implementation.
monitor
executive/department
monthly
performance and categorizing the audit
findings.
Reduce
IAD’s
use
of
resources
in IAD’s personnel have to be trained on
submitting the monthly performance report to use of the system.
51
Strengths
to the KPI’s Committee.
Weaknesses
Computerized system reduces time to meet
None
the tight dateline in submitting the KPI
Report.
IAIS is cheaper to develop as it is
developed in-house. It is carried out by the
None
IAD personnel.
Opportunities
Threats
Implement the IAIS on other departments Change in company’s methodology of
in GHPB and modify or fine-tune the evaluating employees from the current
modules to meet other department’s needs BSC methodology will change the
in reporting to KPI’s Committee.
Harness
the
Group
ICT
structure of evaluating the employees.
Strategic
Directions, in supporting the GHICT
None
master plan.
Enhancing
business
productivity
and
efficiency using ICT tools through the
None
implementation of IAIS.
After analyzing the SWOT analysis table above, implementation of the
proposed system, IAIS, has more benefits in terms of strengths and opportunities
as opposed to the weaknesses and threats.
4.3.4 Analysis of the Business Process
GHPB is implementing its IT master plan through its Group Information
and Communication Technology (GHICT) to support GHPB in meeting the
evolving business requirements over the next ten (10) years.
To expedite the implementation process, GHICT is initiating a programme
to build ties with local and global technology partners. This synergistic alliance
52
with technology partners will also position GHICT ability to create a significant
alternative to the IT outsourcing market, forge a market leadership in agro based IT
industry, and create a pool of capable in-house work team.
GHPB is consistently takes into account the changing and intensely
competitive marketplace to continually improve ICT products of the group and to
satisfy operational needs. In line with the Group ICT Strategic Directions, IAIS
will be an IAD’s effort to support the GH ICT master plan.
IAD is currently reporting KPI’s monthly performance manually to the
KPI’s Committee. IAD is unable to systematically keep track each executive in
IAD audit visits and audit report issuance, monitor each executive/department’s
monthly performance and categorize audit findings to non compliance and process
improvement findings. The forms that are currently in use are as per Appendix C.
As an effort to increase an efficient internal control body within GHPB,
information management is a great and important challenge in the process of
providing information within the department and to the outsiders. The current
business process of IAD of GHPB will be model using the flowchart diagram as
illustrated in Figure 4.3 below. The details of the business process are as follows:
1. The process starts with a team of three (3) or four (4) executives that are lead
by a senior executive went for an audit visit, either normal routine visit, special
visit or an investigation. The audit visits duration varies depending on the
purpose of the visit, from five (5) to ten (10) working days.
2. After returning from the audit visits, the team is required to prepare an audit
report within five (5) to ten (10) working days. The findings from the above
visits will then be categorise as non-compliance and process improvement
findings.
3. The report would then be reviewed and amended by the Manager or the Senior
Manager and confirmed the categories of the audit findings.
4. Finally, it will be reviewed and approved for issuing by the Director of IAD.
5. The preliminary internal audit report (PIAR) will be issued to the auditee and
the auditee is required to reply within three (3) working days.
53
6. After receiving the reply, the final report will then be issued by IAD to the
auditee, board of directors, audit committee and to the external auditor, Ernst &
Young.
Start
Field audit
Visit
Audit Report Preparation
Audit Report Review by
the Manager or Senior
Manager
Amendment to the
PIAR
Audit Report Review by
IAD Director
No
Audit Report
approved for issuance
by IAD Director
Yes
PIAR Issued
to Auditee for reply
Receive reply from
Auditee
Final Report
Issued to Auditee
End
Figure 4.3: Current Business Process Flowchart diagram
54
The current manual business process of IAD tracking its audit visits and
report issuance, monitor each executive/department’s monthly performance and
categorize audit findings will be depict using the UML uses case diagram as
illustrated in Figure 4.4. The other use case diagram, sequence diagram and
activity diagram are attached in Appendix D. The details of the process are as
follows:
1. The Senior Executive and the Manager will keep track the duration of the
entire audit visit.
2. IAD’s Manager will monitor the above duration in which reports are
prepared and issued to the auditee to enable management to limit and
control the process to ensure the budgeted reports to be produced in each
financial year are achieved as prescribed in the department’s KPI.
3. Each executive and department monthly performance is monitored and
calculated by the Senior Executive and Manager every end of the month
before submitting it to the KPI’s Committee.
4. The IAD’s Senior Executive and Manager analyze the findings and
categorize the findings according to non-compliance and process
improvement.
5. Finally, the Manager fills in the KPI Report Forms and submits the monthly
performance index to KPI’s Committee.
Track Audit Visit
Monitor Rpt Issuance
Manager
Performance Monitoring
Senior Executive
Categorize Audit Findings
Submit KPI Rpt
Figure 4.4: UML use-case diagram on the current business process
55
4.3.5
Business Process Enhancement Before and After IAIS Implementation
This section will discuss on the comparison between the current manual
business process and after IAIS is being implemented.
The details of the
comparison are depicted below:
Current business process
Business process after IAIS
Start
Start
Field audit
Visit
Field audit
Visit
Audit Report
Preparation & Issuance
Fill in the Audit
Control Sheet
Audit Report
Preparation & Issuance
Key-in the duration of audit
visit and preparing the report
Calculate the duration of
the audit visits
Calculate the duration of
the report preparation
Calculate the duration of
the report issuance
Analyze &
categorize the audit
Calculate department’s
monthly performance
index
Submit monthly
performance index to
KPI’s Committee
IAIS process the data and
ready to generate the
preformatted reports
Print analysis report
based on analysis features
Print the monthly
performance index report
Submit monthly
performance index to
KPI’s Committee
End
End
Figure 4.5: Comparison between current business process and after IAIS
56
The above comparison between the current manual business process and
after IAIS is being implemented showed major reduction in the process of tracking
the entire audit visits, calculate the department’s monthly performance index and
categorizing the findings according to non-compliance and process improvement.
This will shorten the time and reduce the use of resources, manpower and cost, in
executing the above tasks.
The manual processes of calculating the duration of the audit visits,
preparation of report and issuance, analyzing and categorizing the audit findings,
calculating the department’s monthly performance index will be eliminated. It will
be replaced by an computerized system. IAIS will also provide the ability for the
user to view report through the use of the query analysis features, which allow
analysis and forecasting based on the database in the system and print an autocalculated IAD’s monthly performance index report.
4.4
System Requirements
This section will discuss on the system requirements in implementing the
IAIS. The user of the system is all the IAD’s personnel that involves of the Senior
Executives, Manager, Senior Manager, the Director of the IAD and the KPI’s
Committee requirements will be taken into account in the analysis of the project, as
they require special format of reporting. These people are the stakeholders for the
proposed system. Amongst the requirement needed for the development system
are as follows:
•
IAIS will provide an automated mechanism for IAD’s personnel to keep
track the audit visits, calculate the department’s monthly performance
index and categorize the audit findings.
•
The deliverables documents shall conform to deliverables required by the
KPI’s Committee reporting format.
•
The system modules shall be in line with the requirement needed by the
IAD’s system user.
57
•
IAIS shall be equipped with security features that can only be accessed by
authorized personnel, which is the Senior Executives, Manager, Senior
Manager and Director of IAD. The information in the system will not be
exposed and transferred to the outside parties.
•
Each user of IAIS will be provided their own login user name to track their
access and activities in the system.
•
The entire interface and information within the proposed system shall be in
English language.
4.5
Conceptual Design (To-Be Process and Data Model)
This section will discuss and proposed a solution for the problem identified
in the current management system. Based on the as–is process analysis, an IAIS is
proposed in order to facilitate the monthly performance report to the KPI’s
Committee.
4.5.1
Business Process and Data Model
1)
Use Case Diagram
Use Case Diagram is categorized under Behavioral Diagram, which
represent how the actors will use the system to achieve their tasks, thus providing a
general overview of the system functionality. The following figure shows several
use cases diagram designed for IAIS. The documentation of use cases diagrams of
IAIS are discuss in further detail below. The overall use case diagram designed for
IAIS is illustrated in Figure 4.6.
58
Login
Generate Audit Visit Report
Generate Audit Cost Report
Generate PIAR Report
Generate Reply Report
Generate Final Report Issuance
Report
Senior
Executiv e/Executiv e
Administrator/Ma
nagement
Generate Annual KPI Report
Generate Department KPI Report
Generate Audit Findings Analy sis
Report/Statistics
Add new content
Edit content
Browse Content
Logout
Figure 4.6: Internal Audit Information System Use Case
Figure
4.7
illustrates
the
use
Administrator/Management actor of the IAIS.
case
diagram
for
the
Administrator/Management
59
functionality includes login, add content, edit content, browse content, generate
audit visit report, generate audit cost report, generate PIAR report, generate reply
report, generate final report issuance report, generate Annual KPI report, generate
department KPI report and generate audit findings analysis report/statistics and
logout.
Login
Generate Audit Visit Report
Generate Audit Cost Report
Generate PIAR Report
Generate Reply Report
Generate Final Report Issuance
Report
Administrator/Ma
nagement
Generate Annual KPI Report
Generate Department KPI Report
Generate Audit Findings Analy sis
Report/Statistics
Add new content
Edit content
Browse Content
Logout
Figure 4.7: Use Case Diagram for Administrator/Management
60
Figure
4.8
illustrates
the
use
case
diagram
for
the
Senior
Executive/Executive actor of the IAIS. Senior Executive/Executive functionality
includes login, browse content and logout.
Login
Senior
Executive/Executive
Browse Content
Logout
Figure 4.8: Use Case Diagram for Senior Executive/Executive
2)
Interaction (Sequence) Diagram
The Sequence Diagram, which is classified under Interaction Diagram,
which model the interaction, occurs between objects participating in that use case.
The interaction takes place as the objects send messages to each other. These
messages are actually the method of the object. The main purpose of the use case
design is thus to define the method of the object. The following figure shows
several sequence diagram designed for IAIS.
Figure 4.9 depicts the Administrator/Management actor sequence diagram
who wants to login to IAIS by providing user name and password.
61
: User
Validator
: Login Menu
: Valid User
Session
: Admin Menu
: Administrator/Management
Login()
Check Login()
All valid record
Compare()
Create()
Display()
Figure 4.9: Administrator/Management Login into IAIS
Figure 4.10 shows the Senior Executive/Executive initiate logging into
IAIS by providing its user name and password.
: Login Menu
: User Validator
: Seni or
Executive/Executive
Login()
: Valid User
Session
: Exec/Sen. Exec
Menu
Check Login()
All valid record
Compare()
create()
display()
Figure 4.10: Senior Executive/Executive Login into IAIS
62
Figure
4.11
illustrates
the
sequence
diagram
for
Administrator/Management who logout of IAIS. This is to ensure once the user
logout, the restricted access area is not accessible anymore unless the user login
again.
: Admin Menu
:
Administrator/Mana
Logout()
: Valid User
Session
: Main Page
Abandon()
Display()
Figure 4.11: Administrator/Management Logout of IAIS
Figure 4.12 illustrates the Senior Executive/Executive sequence diagram of
logging out of the IAIS.
: Senior
Executive/Executive
Logout()
: Exec/Sen.
Exec Menu
: Valid User
Session
: Main Page
Abandon()
Display()
Figure 4.12: Senior Executive/Executive Logout of IAIS
63
Figure 4.13 depicts the Administrator/Management sequence diagram on
how it creates new content in the IAIS.
: Content
Editor
: Admin Menu
:
Administrator/Management
Add Content()
: Content
display()
save()
add new()
content saved()
Figure 4.13: Administrator/Management add new content
Figure 4.14 illustrates the Administrator/Management sequence diagram on
the ability to edit the existing content in the IAIS.
: Admin Menu
:
Administrator/Management
: Content
Editor
Get VisitID()
: Content
Retrieve()
Display()
Save()
Update()
Content saved()
Figure 4.14: Administrator/Management Edit Content
64
Figure 4.15 illustrates the sequence diagram of Administrator/Management
ability to create and view the list audit visit as at the date report being generated
that contain amongst others the auditee, audit report number, date audit start and
end and the list of team members.
: Report
Generator
:
Administrator/Mana
:
AuditVisitsReport
Generate Report ()
create()
display()
Figure 4.15: Administrator/Management generate Audit Visit Report
Figure 4.16 illustrates the sequence diagram of Administrator/Management
ability to create a report that contains the total cost and its detail cost component
for every audit visit as at the date report being generated.
:
Administrator/Mana
: Report
Generator
Generate Report()
:
AuditCostReport
create()
display ()
Figure 4.16: Administrator/Management generate Audit Cost Report
65
Figure 4.17 shows the PIAR Issuance Report which contains the date of the
report start, date PIAR been reviewed by Manager, Senior Manager and Director,
the date PIAR are sent and reply by the auditee as at the date report being
generated.
:
Administrator/Mana
: Report
Generator
Generate Report()
: PIAR Issuance
Report
create()
display()
Figure 4.17: Administrator/Management generate PIAR Issuance Report
Figure 4.18 illustrates the Reply Report which contains the date of reply
received from third party such as ICT Department, Estate Operations Department
(EOD), Engineering Services Unit (ESU), etc. to enable the reply are closely
monitored to avoid delays.
:
Administrator/Mana
Generate Report()
: Report
Generator
: ReplyReport
create()
display()
Figure 4.18: Administrator/Management generate Reply Report
66
Figure 4.19 illustrates the Final Report Issuance Report which contains the
duration report are prepared until its date of issuance to monitor the durations
report are prepared.
: Report
Generator
:
Administrator/Mana
Generate Report()
: FinalReport
create()
display ()
Figure 4.19: Administrator/Management generate Final Report Issuance Report
Figure 4.20 shows the sequence diagram for the Annual KPI Report which
displays the list of audit visits made by every executive as at the date report being
generated.
:
Administrator/Mana
: Report
Generator
Generate Report
:
AnnualKPIReport
Create()
display ()
Figure 4.20: Administrator/Management generate the Annual KPI Report
67
Figure 4.21 illustrates the Department KPI Report sequence diagram which
displays the list of audit visits made according to the audit category and the
statistical data in the form of graphs as at the date report being generated.
:
Administrator/Mana
: Report
Selector
: Chart
:
DeptKPIReport
Generate Report()
create()
build chart()
chart()
display ()
Figure 4.21: Administrator/Management generate Department KPI Report
Figure 4.22 illustrates the Audit Findings Analysis Report sequence
diagram which displays the list of audit findings categorise according to noncompliance and process improvements findings for every audit visits and the
monetary lost incurred.
The statistical data in the form of graphs are also
generated in this report.
:
Administrator/Mana
: Report
Generator
:
AuditFindingsAnaly sisReport
: Chart
Generate Report()
create()
build chart()
chart()
display ()
Figure 4.22: Administrator/Management generate Audit Findings Analysis Report
68
Figure 4.23 illustrates the browse content sequence diagram for
Administrator/Management to navigate through all information in IAIS.
: Main Page
:
Administrator/Management
Click Content()
: Content
display()
Figure 4.23: Administrator/Management browse content
Figure 4.23 illustrates the browse content sequence diagram for Senior
Executive/Executive to navigate only through information in Tracking Audit Visits
Module, Issuance of Report Module, Auditee’s Information Module and IAD
Personnel Information Module in IAIS.
: Main Page
: Content
: Senior
Executive/Executive
Click Content()
display()
Figure 4.23: Senior Executive/Executive browse content
69
3)
Collaboration Diagram
The Collaboration Diagram is classified under Interaction Diagram. The
diagram depicts the interaction occur between objects participating in that use case.
The interaction takes place as the objects send messages to each other. These
messages are actually the method of the object. The main purpose of the use case
design is thus to define the method of the object. The following figure shows
several sequence diagram designed for IAIS.
Figure
4.24
illustrates
the
collaboration
diagram
of
the
Administrator/Management activity of logging into IAIS.
: User
Validator
2: Check Login()
4: Compare()
3: All valid record
1: Login()
5: Create()
: Valid User
Session
: Login
Menu
6: Display()
:
Administrator/Management
: Admin
Menu
Figure 4.24: Administrator/Management Login into IAIS
Figure
4.25
shows
the
collaboration
diagram
of
the
Administrator/Management ability to add new content into the system.
1: Add Content()
: Admin
Menu
3: save()
2: display()
:
Administrator/Management
5: content saved()
: Content
Editor
: Content
4: add new()
Figure 4.25: Administrator/Management add new content
70
Figure
4.26
depicts
the
collaboration
diagram
of
the
Administrator/Management ability to edit the existing content of the IAIS.
1:
: Admin
Menu
5: Save()
:
Administrator/Management
2: Get VisitID()
4: Display()
7: Content saved()
: Content
Editor
3: Retrieve()
: Content
6: Update()
Figure 4.26: Administrator/Management edit content
Figure 4.27 illustrates the Administrator/Management ability to browse the
whole content of information in the IAIS.
1: Click Content()
: Main
Page
:
Administrator/Management
2: display()
: Content
Figure 4.27: Administrator/Management browse content
Figure 4.28 shows the activity of Administrator/Management generating
the list of audit visit in the Audit Visits Report.
71
3: display()
2: create()
1: Generate Report ()
: AuditVisitsReport
: Report
Generator
:
Administrator/Management
Figure 4.28: Administrator/Management generate Audit Visits Report
Figure 4.29 depicts the activity of Administrator/Management generating
the Audit Costs Report of every audit visit.
3: display()
1: Generate Report()
2: create()
: Report
Generator
:
AuditCostReport
:
Administrator/Management
Figure 4.29: Administrator/Management generate Audit Cost Report
Figure 4.30 shows the activity of Administrator/Management generating
the PIAR Issuance Report.
4: display()
1: Generate Report()
2: Generate Report (Report Type)
: Report
Selector
3: create()
: Report
Generator
: User1
Figure 4.30: Administrator/Management generate PIAR Report
:
PiarReport
72
Figure 4.31 illustrates the activity of Administrator/Management generating
the Reply Report from the third party (if any) for every audit visit.
3: display()
1: Generate Report()
2: create()
: ReplyReport
: Report
Generator
:
Administrator/Management
Figure 4.31: Administrator/Management generate Reply Report
Figure 4.32 illustrates the activity of Administrator/Management generating
the Final Report Issuance Report for every audit visit.
3: display()
1: Generate Report()
2: create()
: Report
Generator
:
FinalReport
:
Administrator/Management
Figure 4.32: Administrator/Management generate Final Report Issuance Report
Figure 4.33 shows the collaboration diagram for the Annual KPI Report for
every executive’s audit visits.
3: display()
2: Create()
1: Generate Report
: Report
Generator
: AnnualKPIReport
:
Administrator/Management
Figure 4.33: Administrator/Management generate Annual KPI Report
73
Figure 4.34 shows the collaboration diagram for the Department KPI
Report according to the audit category.
5: display()
1: Generate Report()
2: create()
3: build chart()
: Report
Selector
:
DeptKPIReport
: Chart
4: chart()
:
Administrator/Management
Figure 4.34: Administrator/Management generate Dept KPI Report
Figure 4.35 illustrates the Audit Findings Analysis Report collaboration
diagram according to non-compliance and process improvements findings for
every audit visits and the monetary lost incurred.
5: display()
1: Generate Report()
2: create()
3: build chart()
:
AuditFindingsAnalysisReport
: Report
Generator
: Chart
4: chart()
:
Administrator/Management
Figure 4.35: Administrator/Management generate Audit Findings Analysis
Report
Figure
4.36
shows
the
collaboration
diagram
for
Administrator/Management who logout of IAIS.
1: Logout()
2: Abandon()
: Admin
Menu
3: Display()
: Valid User
Session
: Main
Page
:
Administrator/Management
Figure 4.36: Administrator/Management Logout of IAIS
Figure 4.37 shows the Senior Executive/Executive activity of logging into
IAIS by providing its user name and password.
74
4: Compare()
2: Check Login()
1: Login()
: User
Validator
: Login
Menu
3: All valid record
: Senior
Executive/Executive
6: display()
5: create()
: Valid User
Session
: Exec/Sen.
Exec Menu
Figure 4.37: Senior Executive/Executive Login into IAIS
Figure
4.38
shows
the
collaboration
diagram
for
Senior
Executive/Executive activity of navigating through information in Tracking Audit
Visits Module, Issuance of Report Module, Auditee’s Information Module and
IAD Personnel Information Module in IAIS.
1: Click Content()
: Main
Page
2: display()
: Senior
Executive/Executive
: Content
Figure 4.38: Senior Executive/Executive browse content
Figure
4.39
shows
the
collaboration
diagram
for
Senior
Executive/Executive activity of logging out of IAIS.
3: Display()
2: Abandon()
1: Logout()
: Exec/Sen.
Exec Menu
: Valid User
Session
: Senior
Executive/Executive
Figure 4.39: Senior Executive/Executive Logout of IAIS
: Main
Page
75
4.6
Physical Design
This section will describe thoroughly the original design of the IAIS
physical design. It will describe the class diagram, database design, program
(structure) chart, interface chart, detailed modules/features and system architecture
(physical design).
4.6.1
Class Diagram
This section describes the class diagram of IAIS. It involves defining the
attributes and methods for each class of the class diagram. Figure 4.40 illustrates
the class diagram for IAIS.
<<Form>>
f rmTrackAuditVisit
(from IAIS)
Form_Unload()
datPrimaryRS_Error()
datPrimaryRS_MoveComplete()
datPrimaryRS_WillChangeRecord()
cmdAdd_Click()
cmdDelete_Click()
cmdRefresh_Click()
cmdUpdate_Click()
cmdClose_Click()
<<Form>>
f rmIssuanceRpt
(from IAIS)
<<Const>> EM_UNDO = &HC7
<<Declare>> SendMessage()
<<Declare>> OSWinHelp()
MDIForm_Unload()
Back_Click()
<<Form>>
f rmLogin
(from IAIS)
ubah : Double
simpan : Double
LoginSucceeded : Boolean
CmdCancel_Click()
cmdOK_Click()
txtPassword_KeyPress()
txtUserName_KeyPress()
(from IAIS)
Form_Unload()
datPrimaryRS_Error()
cmdAdd_Click()
cmdDelete_Click()
cmdRefresh_Click()
cmdUpdate_Click()
cmdClose_Click()
<<MDI Form>>
f rmMain
(from IAIS)
<<Const>> EM_UNDO = &HC7
<<Declare>> SendMessage()
<<Declare>> OSWinHelp()
MDIForm_Unload()
Command7_Click()
Command10_Click()
Command9_Click()
Command8_Click()
Command11_Click()
Command12_Click()
Exit_Click()
<<Form>>
frmIADPerformanceIndex
(from IAIS)
<<Const>> EM_UNDO = &HC7
<<Declare>> SendMessage()
<<Declare>> OSWinHelp()
MDIForm_Unload()
Back_Click()
<<Form>>
f rmIADInf o
<<Form>>
FrmAdtFind
(from IAIS)
<<Const>> EM_UNDO = &HC7
<<Declare>> SendMessage()
<<Declare>> OSWinHelp()
MDIForm_Unload()
Back_Click()
Figure 4.40: IAIS Class Diagram
<<Form>>
f rmAuditeeInf o
(from IAIS)
Form_Unload()
datPrimaryRS_Error()
cmdAdd_Click()
cmdDelete_Click()
cmdRefresh_Click()
cmdUpdate_Click()
cmdClose_Click()
76
4.6.2
Database Design
This section describes the database design of IAIS. The database design is
created based on the system database requirement. Detailed database design has
been created in the form of a table that represents the fields and characters. The
database is created using Microsoft Access tools. Table 4.41 describes the detailed
database design for the IAIS.
Figure 4.41: IAIS Database Design
4.6.3
Program (Structure) Chart
This section will discuss the IAIS’s structure chart. In the structure chart,
there is an entry for every type of categorization under consideration. The IAIS
Program (Structure) Chart is depicted in Figure 4.42 below.
77
IAIS
Tracking Audit
Visits Module
Audit Field
Visit Module
Issuance of Report
Module
Audit Visits
Cost Module
Annual KPI
Module
Auditees Reply
Module
PIAR Module
IAD Performance
Index Module
Audit Finding
Analysis Module
Department
KPI Module
Final Report
Module
Figure 4.42: IAIS Structure Chart
i.
Tracking Audit Visits Modules
IAIS is an information system developed to assist the IAD in tracking the
entire audit visits to Estates, Oil Mills and subsidiaries throughout the
financial year. It will provide analysis on the duration of the audit field
visits and the cost of every audit visit. It has two (2) sub-modules as
follows:
ii.
•
Audit Field Visit Module.
•
Audit Visit Cost Module.
Issuance of Report Modules
IAIS will provide monitoring tool to enable management to limit and
control the duration in which reports are prepared and issued to the auditee
in ensuring the department’s KPI are achieved. It will provide analysis on
the duration of audit report prepared and issued to the auditee. It has three
(3) sub-modules (as follows):
78
iii.
•
Preliminary Internal Audit Report (PIAR) Module.
•
Reply Module.
•
Final Report Module.
IAD Performance Index Modules
IAIS will provide a tool to calculate the department’s monthly performance
index, which will enable the management to evaluate each executive’s
performance throughout the financial year and for bonus and increment
purposes. It will provide analysis on the calculation of performance index.
It has two (2) sub-modules as follows:
iv.
•
Annual KPI Module.
•
Department KPI Module.
Audit Findings Analysis Modules
IAIS will provide a tool to categorize the findings according to noncompliance and process improvement findings that will be used to produce
a statistics to analyze the findings for KPI purposes.
It will provide
analysis on the audit findings on every audit visits. The analysis features is
according to non-compliance and process improvement findings and
monetary loss for each visits.
4.6.4
Interface Chart
This section will discuss the interface chart and the proposed screen design
of IAIS based on the modules requested by IAD’s personnel. The tools used for
the Interface Design is Microsoft Visual Basic version 6.0. The detail explanations
for each screen design are as follows:
79
Login Menu
Login Module
Main Menu
Main Menu
Tracking Audit
Visit Module
Audit Field
Visit Module
Issuance of
Report Module
Audit Visits
Cost Module
PIAR
Module
IAD Performance
Index Module
Department
KPI Module
Annual KPI
Module
Auditees
Reply
Audit Finding
Analysis Module
Audit Field Visit
Module
Final Report
Module
Figure 4.43: IAIS Interface Chart
•
Tracking Audit
Visits Module
LOGIN MENU
Figure 4.44: Login Menu screen
PIAR
Module
Issuance of
Report Module
Audit Visits
Cost Module
Auditees
Reply
Final Report
Module
80
The first screen the IAIS display is the login menu screen. The user must
choose between the Administrator/Management and Senior Executive/
Executive path button.
•
LOGIN
The first screen the IAIS will display is the login screen. The users are
required to fill in the password for the predefined user name in login screen
in order to login to the predefined system functionality.
Figure 4.45: Login screen
•
MAIN MENU for Administrator/Management
After login to the system using Administrator/Management path button,
IAIS will display the main menu screen. The screen will have seven (7)
options for the users to go, which is the Tracking Audit Visits, Issuance of
Report, IAD Performance Index, Audit Findings Analysis, Auditee’s
Information, IAD’s Personnel Information and exit.
81
Figure 4.46: Main Menu screen for Administrator/Management
•
MAIN MENU for Senior Executive/ Executive
Figure 4.47: Main Menu screen for Senior Executive/ Executive
82
After login to the system using Senior Executive/ Executive path button,
IAIS will display the main menu screen. The screen will only have five (5)
options for the users to go, which is the Tracking Audit Visits, Issuance of
Report, Auditee’s Information, IAD’s Personnel Information and exit.
•
PASSWORD CHANGE
Password Change screen will display the screen to add, update, delete,
refresh and close the screen.
Figure 4.48: Password Change screen
•
TRACKING AUDIT VISITS
Tracking Audit Visits screen will display the main menu for Audit Field
Visit Module, Audit Visit Cost Module and exit function to the main menu.
83
Figure 4.49: Tracking Audit Visits main screen
•
AUDIT FIELD VISITS
Figure 4.50: Audit Field Visit Module screen
84
Audit Field Visits screen will display the screen to add the details of the
audit visits, update, delete and refresh the audit visits details.
It also
provides close the screen button to the Tracking Audit Visits main menu
screen.
•
AUDIT VISITS COST
Audit Visits Cost screen will display the screen to add, update, delete and
refresh the cost details for every audit visits. It also provides close the
screen button to Tracking Audit Visits main menu screen.
Figure 4.51: Audit Visit Cost Module screen
•
ISSUANCE OF REPORT
Issuance of Report Module consists of three (3) submodules, which are the
Preliminary Internal Audit Report (PIAR) Module, Auditees Reply Module
85
and Final Report Module. Issuance of Report main menu screen will
display the path button to the above module and exit button to the main
menu screen.
Figure 4.52: Issuance of Report main screen
•
PRELIMINARY INTERNAL AUDIT REPORT (PIAR)
Preliminary Internal Audit Report (PIAR) screen will display the screen to
add, update and delete the details on the preparation of the audit report and
the details of the report reviews by the management. It also provides the
refresh the screen button and close screen button to the Issuance of Report
main menu screen.
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Figure 4.53: Preliminary Internal Audit Report (PIAR) Module screen
•
PIAR REPLY
Figure 4.54: Auditee PIAR Reply Module screen
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Auditee PIAR Reply Module screen will display the screen to add, update
and delete the details on the third party reply of the audit report. It also
provides the refresh the screen button and close screen button to the
Issuance of Report main menu screen.
•
FINAL REPORT
Final Report screen will display the screen to add, update and delete the
details of the final audit report. It also provides the refresh screen button
and close screen button to the Final Report main menu screen.
Figure 4.55: Final Report Module screen
•
IAD PERFORMANCE INDEX
IAD Performance Index Modules provide a tool to monitor each
executive’s performance and the department’s monthly performance. IAD
Performance Index main menu screen will display the path button to the
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Annual KPI Module, IAD KPI Module and exit button to the main menu
screen.
Figure 4.56: IAD Performance Index Main screen
•
ANNUAL KPI
Annual KPI Module screen will display the screen to add, update and delete
the details on each executive’s audit visit as at the date of report generated.
It also provides the refresh screen button and close screen button back to
the IAD Performance Index main menu screen.
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Figure 4.57: Annual KPI Module screen
•
IAD KPI
IAD KPI Module screen will generate the report of overall IAD audit visits
according to its category (Estate, Oil Mill, Corporate and Special visits) as
at the date of audit report.
•
AUDIT FINDINGS ANALYSIS main
Audit Findings Analysis main screen will display the audit findings
analysis path button, print function button and exit function button back to
the main menu.
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Figure 4.58: Audit Findings Analysis Main screen
•
AUDIT FINDINGS ANALYSIS
Figure 4.59: Audit Findings Analysis screen
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Audit Findings Analysis screen provide analysis on the audit findings on
every audit visits and the auditee’s monetary losses. It will display the
screen to add, update and delete the details of the audit findings. It also
provides the refresh screen button and close screen button to the Audit
Findings Analysis main screen.
•
AUDITEE’s INFORMATION
The auditee’s information screen in the IAIS will display the form for the
user to key-in all auditee’s in GHPB details.
Figure 4.60: Auditee’s Information screen
•
IAD’s PERSONNEL INFORMATION
The IAD’s personnel information screen in the IAIS will display the form
for the user to key-in all the details of IAD’s personnel information.
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Figure 4.61: IAD’s Personnel Information screen
4.6.5
Detailed Modules/Features - System Decomposition
An information system is proposed to keep track the entire audit visits and
duration reports prepared/issued to the auditees, monitor each executive and
department’s monthly performance and categorize the findings according to noncompliance and process improvement.
IAIS is developed to assist IAD in preparing of the monthly performance
report to the KPI’s Committee by IAD. It is hope to fasten the time and reduce the
use of resources in preparing the monthly performance report. Based on the
information gathered using the interview with IAD personnel, questionnaire
submitted to the personnel in IAD, observations on IAD’s business process and
analyzing documents related, there are several modules identified required by IAD.
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This section will discuss on the IAIS System Decomposition. The IAIS
system decomposition is depicted in Figure 4.62 below:
IAIS
Tracking Audit
Visits
Issuance of Report
IAD Performance
Index
Audit Finding
Analysis
Figure 4.62: IAIS System Decomposition Diagram
From the requirements by the IAD’s personnel, IAIS will contain several
modules that are requested by IAD:
i)
Tracking Audit Visits Modules
IAIS assist IAD in tracking the entire audit visits to Estates, Oil Mills and
subsidiaries throughout the financial year. It will provide analysis on the
duration of the audit field visits and the cost of every audit visit. It will be
categorize according to Estate, Oil Mill, Corporate and Special
Audit/Investigation visits. It has two (2) sub-modules as follows:
ii)
•
Audit Field Visit Module.
•
Audit Visit Cost Module.
Issuance of Report Modules
IAIS provide monitoring tools to enable management to limit and control
the duration in which reports are prepared and issued to the auditee in
ensuring the budgeted reports to be produced are achieved in each financial
year as prescribed in the department’s KPI. It will provide analysis on the
duration of the preparation and issuance of audit report. It has three (3)
sub-modules. The sub-modules are as follows:
•
Preliminary Internal Audit Report (PIAR) Module.
•
Reply Module.
•
Final Report Module.
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iii)
IAD Performance Index Modules
IAIS will provide a tool to calculate each executive’s performance and the
department’s monthly performance index throughout the financial year, as
a guideline which will enable the management to evaluate for bonus and
increment. It will provide analysis on the calculation of performance index.
It has two (2) sub-modules as follows:
iv)
•
Each executive todate performance index.
•
Department’s monthly performance index.
Audit Findings Analysis Modules
IAIS will provide a tool to categorize the findings according to noncompliance and process improvement findings that will be used to produce
a statistics to analyze the findings for KPI purposes.
It will provide
analysis on the audit findings on every audit visits. The analysis features is
according to the audit findings - non-compliance and process improvement
findings according to normal routine visit, special visit or an investigation
etc. and monetary loss for each visits.
4.6.6
IAIS Architecture
The proposed information system enables IAD to computerize the process
of keeping track of the entire audit visits and duration reports prepared/issued to
the auditees, monitor each executive and department’s monthly performance,
categorize the findings according to non-compliance and process improvement and
provide the ability for the user to view report, in which analysis based on the
database stored in the system could be carried out. The IAIS system network is
supported by GHPB local area network (LAN) available.
The GHPB
infrastructure and network is depicted in Appendix E. The IAIS architecture is
shown in Figure 4.63 below.
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IAIS
Database
Server
IAIS
HP Printer
Printer
Senior Executive/
Executive
Administrator/Management
Figure 4.63: IAIS Architecture
IAIS is comprises of several major components, which includes database
management, user interface and user.
It is the backbone of the IAIS.
The
functioning IAIS is comprises of four (4) major modules that is the Tracking Audit
Visits Module, Issuance of Report Module, IAD Performance Index Module and
Audit Finding Analysis Module. Each of IAIS modules is accessible only to the
specified users with the specified designation, for example the executives of IAD
can only access Tracking Audit Visits Module and Issuance of Report Module
while Director, Senior Manager and Manager (Management) of IAD can access all
the four (4) modules available in IAIS.
Figure 4.64 below illustrates the IAIS Application Architecture which
consists of four (4) major modules that is the Tracking Audit Visits Module,
Issuance of Report Module, IAD Performance Index Module and Audit Finding
Analysis Module and the user access right towards the above major modules.
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IAIS
Database
Issuance of Report
Module
IAD Performance
Index Module
Audit Finding
Analysis Module
User 1
Tracking Audit
Visits Module
Issuance of Report
Module
User 2
Tracking Audit
Visits Module
User Interface
Administrator
Director
Senior Manager
Manager
All IAD Senior
Executive and
Executives
Figure 4.64: IAIS Application Architecture
1)
Tracking Audit Visits Module
Tracking Audit Visits Module is accessible by all users using IAIS in IAD.
The module is comprises of two (2) submodules, which is the Audit Field Visit
Module and Audit Visits Cost Module. Figure 4.65 below shows the component of
Tracking Audit Visits Module.
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Tracking Audit
Visits
Audit Field Visit
Module
Audit Visits Cost
Module
Figure 4.65: Tracking Audit Visit Module
i)
Audit Field Visit Module
This submodule help keeps tracks on the duration of every audit field visits
carried out by IAD’s personnel according to the auditees category (Estates, Oil
Mills, Corporate and Special/Investigation Audit) and total duration of audit visits
according to categories.
ii)
Audit Visit Cost Module
This submodule keeps tracks on the cost of every audit field visits carried
out by IAD’s personnel according to the auditees category (Estates, Oil Mills,
Corporate and Special/Investigation Audit) and total cost of audit visits according
to its respective categories.
2)
Issuance of Report Module
Issuance of Report Module assist the management to limit and control the
duration in which reports are prepared and issued to the auditee in ensuring the
budgeted reports to be produced are achieved in each financial year. This module
is accessible by all users using IAIS in IAD. It consists of three (3) submodules,
which are the Preliminary Internal Audit Report (PIAR) Module, Auditees Reply
Module and Final Report Module. Figure 4.66 below shows the component of
Issuance of Report Module.
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Issuance of Report
Auditees Reply
Module
PIAR Module
Final Report
Module
Figure 4.66: Issuance of Report Module
i)
Preliminary Internal Audit Report (PIAR) Module
This submodule keeps tracks on the duration of IAD’s personnel in
preparing of Preliminary Internal Audit Report (PIAR) according to Estates, Oil
Mills, Corporate and Special/Investigation Audit category. This will ensure the
management can monitor and control the duration in which reports are prepared.
ii)
Auditees Reply Module
This submodule keeps tracks on the duration of audit findings reply from
the third party related directly to the auditee according to Estates, Oil Mills,
Corporate and Special/Investigation Audit categories.
This would help the
management to monitor the auditee’s reply as to ensure the auditee will reply in the
time specified by IAD. This would ensure the internal audit reports can be issued
within the time frame.
iii)
Final Report Module
This submodule keeps tracks on the duration of issuance of final report
according to Estates, Oil Mills, Corporate and Special/Investigation Audit
categories. This would finally ensure the management could limit and control the
duration the final reports are prepared and issued to the auditees in ensuring the
budgeted reports to be produced are achieved in each financial year.
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4)
IAD Performance Index Module
IAD Performance Index Module provides a tool to calculate each executive
performance and the department’s monthly performance, which will enable the
management to evaluate each executive’s performance throughout the financial
year for bonus and increment purposes.
As for the department’s monthly
performance calculation will ensure IAD’s KPI are achieved. Apart from the
administrator, this module is only accessible to the Manager, Senior Manager and
Director of IAD. This module consists of two (2) sub-modules that are the Annual
KPI Module and Department KPI Module.
Figure 4.67 below shows the
component of IAD’s Performance Index Module.
IAD Performance Index
Annual KPI
Module
Department KPI
Module
Figure 4.67: IAD Performance Index Module
i)
Annual KPI Module
This submodule calculates each executive’s todate performance which
provides input in reporting the monthly performance report to the KPI Committee.
ii)
Department KPI Module
This submodule calculates and provides summary for each IAD personnel
monthly performance report that contributes to the overall department’s
performance that will be submitted to the KPI Committee.
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5)
Audit Findings Analysis Module
Audit Findings Analysis Module provide a tool to categorize the findings
according to non-compliance and process improvement findings that will be used
to analyze the audit findings for KPI purposes. This module is only accessible to
the Administrator, Manager, Senior Manager and Director of IAD.
i)
Audit Findings Analysis Module
This submodule categorizes the findings according to non-compliance and
process improvement findings according to Estates, Oil Mills, Corporate and
Special/Investigation Audit. It is a tool to produce a statistics to analyze the audit
findings for the KPI monthly report submission. It will provide analysis on the
audit findings on every audit visits and the monetary loss for each auditee for the
period under review.
4.7
Software & Hardware Requirement
The hardware and software involves in this study refers to the minimum
hardware and software requirements of developing, designing and implementation
of the proposed system. The hardware used in developing the information system
is a computer powered by Intel Pentium® M Processor with 30GB Hard Drive and
0.99GB Shared DDR SDRAM.
The programming language that will be used as the platform is Microsoft
Windows XP Professional Version 2002 Operating System environment and
Microsoft Access as the database platform. Crystal Reports Professional is used to
design and generate various reports needed by IAD. Microsoft Project 2000 is the
project management software that will be use to assist in managing IAIS project in
providing Gantt Chart for project planning, controlling and monitoring.
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Besides the above hardware and software requirement, for the purpose of
testing the usability and effectiveness of the IAIS system, interviews and
questionnaires will be designed to gather feedback from the end-user.
4.8
Software Test Plan
A software test plan is written to thoroughly describe how the tests are
carried out. It is done to satisfy the requirements stated in the detailed description
of IAIS process. The plan will provide an overview of the test activities, schedules
and resources required to perform testing. The plan will describe how the testing
specifications in the following sections will be implemented. The detail software
test plan is as per Appendix F.
4.8.1
Unit Test
All code will be unit tested to ensure that the individual unit (class)
performs the required functions and outputs the proper results and data. Unit
testing is typically white box testing. Path testing is used to ensure the system is
properly functioning. Unit testing is typically white box testing and may require
the use of software stubs and symbolic debuggers. This testing helps ensure proper
operation of a module because tests are generated with knowledge of the internal
workings of the module. The example unit tests carried out is user authentication
testing, program debugging and input/output testing. User authentication testing is
to ensure the user’s access right to access IAIS database. Program debugging is to
ensure programming code’s error are rectified and input/output testing is to ensure
user’s input and output displayed are consistent.
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4.8.2
Integration Test
Integration testing is conducted to verify integration between modules,
which has been created. The testing also verifies the modules dependability on
each other. The testing is to ensure that the system is able to communicate with
each other to ensure that the IAIS operates effectively. Integration testing is
testing the IAIS as a whole. Integrated test plans are made and executed so that the
whole system can be tested from end to end. The administrator and users test the
system during pilot testing. Detailed testing will ensure the system’s stability
before installation for production usage. Every text fields being input by the users
in the system’s interface are tested with the displayed outputs to avoid any error
occurrence to ensure error free system.
This type of testing addresses the issues associated with the dual problems
of verification and program construction. Integration is a systematic technique for
constructing the program structure while at the same time conducting tests to
uncover errors associated with interfacing. The objective is to take unit tested
modules and build a program structure that has been dictated by design.
In the integration testing, each module is treated as a black box. Conflicts
between functions or classes and between software and appropriate hardware are
resolved. After sufficient modules have been integrated to demonstrate a real
world situation, composite builds, or baselines, of the software are married to the
engineering versions of the hardware to evaluate the combined hardware/software
performance for each operational function.
4.8.3
User Acceptance Test
User Acceptance Test is the process of quantifying the usability test with
some measurable attributes of the test, such as functionality, cost or ease of use.
The best measure of user satisfaction is the software itself. For the user acceptance
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test, ten (10) users out of thirty-three (33) users have been approached to test the
implemented prototype system. There are two (2) types of users for this system,
the ten (users) will be divided into two (2) groups to assume two (2) roles of the
users/actors. This is to ensure all of the roles perform in the system can be
examined its effectiveness and efficiency.
4.9
Summary
This chapter has analyzed and discussed about the analysis and design
carried out, the analysis of the requirements for the deliverable and the conceptual
design. The chapter will first discuss on the organizational analysis, the current
business process and data model. Then it will discussed the user requirements,
conceptual design which covers current business process and data model, physical
design that include database design, structure chart, interface chart, detailed
modules/features and system architecture, hardware requirements and test plan.
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CHAPTER 5
IMPLEMENTATION AND TESTING
5.1
Introduction
Implementation involves transforming the analysis and design models of
IAIS into executable form. For IAIS implementation, Visual Basic 6.0 is used as
the scripting language. Based on the analysis and design model, the source code
(implementation) of IAIS will be discussed. IAIS testing procedure and results will
also be discussed in this chapter. The testing strategies adopted in the development
of IAIS include program debugging, input and output testing, usability testing and
user satisfaction testing. Some of these testing procedures, such as program testing
and input/output testing are carried out from time to time so that any error or
mistakes can be corrected earlier. The other testing procedures such as usability
testing and user satisfaction testing are conducted after the system is completed.
5.2
IAIS Coding Approach
IAIS four (4) main modules are Tracking Audit Visits Module, Issuance of
Report Module, IAD Performance Index Module and Audit Finding Analysis
Module. Each submodules are decomposed into several submodules. This section
will discuss on the moduless implemented in IAIS which include Login Module,
Tracking Audit Visits Module, Issuance of Report Module, IAD Performance
Index Module, Audit Finding Analysis Module, Audit Field Visit Module, Audit
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Visits Cost Module, PIAR Module, Auditees Reply Module, Final Report Module,
Audit Findings Analysis Module.
5.2.1
Login Module
This Login module controls the login process of member or administrator
trying to access IAIS. Table 5.1 shows the code extraction of validating the login
name and password.
Table 5.1: Snapshot of the Login Module
The login form is an interface is displayed for users to fill in which consists
of login name and password. The login name and password will check in the IAIS
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database for matching login name and password. If the login name and password
match with the login name and password in the database, then the process is
successful and the user can proceed to the main menu. If not an error message will
be displayed and the user will be asked to reenter the login name and password and
will not be able to proceed.
5.2.2
Tracking Audit Visits Modules
Tracking Audit Visits Modules consists of Audit Field Visit Module and
Audit Visit Cost Module.
For new audit visits information, all fields in the
application form will be empty. In the case of updating or editing an existing audit
visits particulars, the details for each field will be retrieved from the Control Sheet
Master table of the IAIS database and displayed accordingly. Table 5.2 shows the
code extraction of adding and editing the audit visits information.
Table 5.2: Snapshot of the Tracking Audit Visits Module
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The Tracking Audit Visits Module will generate an analysis report on the
duration on every field audit visits and summary on the duration on auditees
category (Estates, Oil Mills, Corporate and Special Audit Visit/Investigation) and
the cost for every visits and total cost of audit visits throughout the year. Appendix
G shows the Audit Field Visit Module report and the Audit Visit Cost Module
report.
5.2.3
Issuance of Report Modules
Issuance of Report Modules consists of Preliminary Internal Audit Report
(PIAR) Module, Auditee Reply Module and Final Report Module. The new audit
report information, all fields in the application form will be empty and ready to be
added. For editing an existing audit report particulars, the details for each field
will be retrieved from the IAIS database Control Sheet Master Table. Table 5.3
shows the code extraction of adding and updating the audit report information.
Table 5.3: Snapshot of the Issuance of Report Modules
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Issuance of Report Modules generated report analysis on the duration of the
preparation and issuance of audit report and several other related analysis such as
duration in preparing of Preliminary Internal Audit Report (PIAR), duration of
reply from the auditees and duration issuance of final report according to normal
routine visit, special visit or an investigation etc. Appendix G shows the PIAR,
Auditee’s Reply and Final Report Module report.
5.2.4
IAD Performance Index Modules
IAD Performance Index Modules provide a tool to calculate each
executive’s performance and the department’s monthly performance index, which
will enable the management to evaluate the performance throughout the financial
year and for bonus and increment purposes. Appendix G shows the Annual KPI
Module and the Department KPI Module report.
5.2.5
Audit Findings Analysis Module
Audit Findings Analysis Module analyzes the audit findings and
categorizes it according to non-compliance and process improvement findings. It
will be then be used to produce a statistics to analyze the findings for KPI
purposes. It will provide analysis on the audit findings on every audit visits and
the monetary loss for each visits. Figure 5.1 below shows the Audit Findings
Analysis Module report.
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Figure 5.1: The Audit Findings Analysis Module Report
5.3 Test Result/System Evaluation
In this section, it will discuss the system testing result based on the testing
procedure or plan defined in section 4.8 on Software Test Plan. Three levels of
testing occur during the realization phase of the IAIS development, which is unit or
function testing, integration testing and user acceptance test.
This testing is
important as it determines the flaws in the system that needs to be given attention.
There are a few testing reviews carried out on IAIS in the following sections.
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5.3.1
Unit Test
Each individual unit or function is tested on individually to ensure that the
every unit performs the required functions and outputs the proper results and data.
Unit testing is typically white box testing. Path testing is used to ensure the system
is properly functioning.
Unit testing such as user authentication, program
debugging and input/output testing are executed during the development process of
the system in order to rectify the error at the earlier stage. In this Unit or Functional
Test, the basic functions of the system are tested. This includes:
1)
User Authentication Test
There are two (2) types of authentication tests. The first authentication is
done when a user logs in to the system. This will check the user’s credentials
against the database to determine if that user has the right to access the
information. This is apart of the IAIS security testing. Figure 5.2 illustrates an
example of the message box for invalid password entered in the login module.
Figure 5.2: Example of the message box for invalid password
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The second authentication is authorization. This is where it determines
what details the accessible user has control of. A typical example would be the
Administrative page. Administrator/Management and Senior Executive/Executive
have access to it. But both have a different level of access rights to it. The
Administrator/Management has full access authority over the system whereas
Senior Executive/Executive only has limited access rights to it which is the
Tracking Audit Visits Module and Issuance of Report Module.
2)
IAIS Program Debugging
Program debugging of IAIS is conducted using Visual Basic 6.0 debugging
tools. Debugging is the process of locating errors and solving problems that may
interfere with program execution or produce incorrect results. Program debugging
is carried out by executing each function available on every user interface. The
purpose of debugging is to check whether:
i)
program syntax is correct.
ii)
program logics correct.
iii)
program is able to execute accordingly and produce the desire or expected
result.
iv)
program does not affect other files or unrelated data.
Among the debugging tools provided by Visual Basic 6.0 are Toggle
Breakpoints, Clear All Breakpoints, Step Into and Run are useful to test the
program. These debugging tools are important in debugging procedures and in
helping to discover compile, run-time and logic errors. These debugging functions
allow part of the program stop temporarily during execution at line where
Breakpoint is inserted, freezes in time, and preserves variable values and property
settings. Users can check values to find the cause of the errors and make necessary
adjustments to the programming code. Examples of a run-time error occur is
shown in Figure 5.3.
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Figure 5.3: Example of a run-time error
Examples of the use of Breakpoint in Figure 5.4 show that the program is
being stopped at line with a block error pointing at it.
Figure 5.4: Example of the use of Visual Basic’s debugging tools
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3)
Input/Output Testing
Input testing is required for those program code which request input from
the user. Generally, there are several types of input field, which include textbox,
dropdown list, radio button, checkbox and text area. Input testing is required to
check and validate that the user had entered or select appropriate value for each
field.
Figure 5.5 shows the example of error in the input provided by user;
message box containing types of error will be displayed for user further action to
rectify the error.
Figure 5.5: Example of error message for input testing
Output testing is similar with program debugging. Output testing being
implemented by executing the program and compare the output displayed. It is
required to verify whether the system processes the data correctly.
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Figure 5.6 shows that a user is updating IAD personnel’s information.
After updating the personnel’s previous information, when the user clicked the
update button, the system should process the changes and update the changes to the
database. If it is successfully been process, the system should display the message
“Data have been successfully updated. Thank You” as been depicted below. The
updated information can be further checked to the report generated on the IAD’s
Personnel Information.
Figure 5.6: Example of output testing and the displayed message
5.3.2
Integration Test
Integration testing is conducted to verify integration between modules,
which has been created. The testing also verifies the modules dependability on
each other. The testing is to ensure that the system is able to communicate with
115
each other to ensure that the IAIS operates effectively. Integration testing is
testing the IAIS as a whole. Integrated test plans are made and executed so that the
whole system can be tested from end to end.
The administrator and users test the system during pilot testing. Detailed
testing will ensure the system’s stability before installation for production usage.
Every text fields being input by the users in the system’s interface are tested with
the displayed outputs to avoid any error occurrence to ensure error free system.
Figure 5.7 shows the example of user’s input for the integration test
Figure 5.7: Example of user’s input for the integration test
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Figure 5.8 illustrates the example of user’s corresponding output of the integration
test.
Figure 5.8: Example of user’s corresponding output of the integration test
5.3.3
User Acceptance Test
Ten (10) IAD’s personnel or users out of thirty-three (33) users have been
approached to test the implemented prototype system. There are two (2) types of
users for this system, the ten (users) will be divided into two (2) groups to assume
two (2) roles of the users/actors. This is to ensure all of the roles perform in the
system can be examined its effectiveness and efficiency.
For each role, a user acceptance questionnaire is prepared and distributed
for the IAD’s personnel to evaluate the system. These questionnaires are included
in Appendix H. The following table shows the rating scale used in these
questionnaires.
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Table 5.4: Rating scale for user acceptance questionnaire
Rating
Very Poor
Poor
Moderate
Good
Very Good
Score
1
2
3
4
5
Basically, the questions in questionnaires are divided into few categories,
which include:
i)
System Output
ii)
User interface
iii)
Reporting Tools
iv)
Others
For system output category, user’s input on the system will verify whether
the system output; that is in generating reports is accurate and complete. As for the
interface category, user commentary is very useful to ensure that the user interface
is suitable, simple, easy to use and user friendly.
Reporting tools category
commentary purpose is to ensure that IAIS reporting tools is suitable and meet the
IAD’s requirements. Others category which comprises of the system availability
and whether is meeting the department usage is to ensure the level of the system
availability and whether it’s useful to the targeted department. IAIS responds level
also being monitor to identify the user opinion when using the system.
Several questions have been created for each category to seek respond from
the IAIS users in IAD. Responds from users are collected and analyzed using
Microsoft Excel to get the mean value of each category. Table 5.5 below shows
the mean value for each question in the questionnaire circulated to them.
Table 5.5: Mean value for each question
Question
Mean
1
2
3
4
5
5.8
5.6
5.4
5.2
4.3
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Question
Mean
6
7
8
9
10
11
12
5.2
4.8
2.8
5.4
5.0
5.4
4.9
Figure 5.9 shows the bar chart of mean value of each user acceptance
question answered by the ten (10) users.
USER ACCEPTANCE TEST
7
6
5.8
5.6
5.4
5.2
5.4
5.2
4.8
5
5.4
5
4.9
Rating
4.3
4
2.8
3
2
1
0
1
2
3
4
5
6
7
8
9
10
11
Question Number
Figure 5.9: Bar chart of mean value of each question
Based on the result of the analysis, question number 1 has the highest mean
value, which is 5.8. This result shows that user agree that IAIS system output
information are very accurate. The results for question 2,3,4,6,7,9,10, 11 and 12
has mean value approximately to 5.0 shows that the majority of the users agree that
the development of IAIS improves the work efficiency and assisting them a lot in
12
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the department’s reporting. Figure 5.9 above shows the bar chart of mean value of
each question. The details results on the questionnaire for IAIS are shown in table
5.6 below.
Table 5.6: IAIS User Evaluation Questionnaire for IAD
Rating Scale
Question
Mean
1
2
3
4
5
6
Accuracy of information
0
0
0
0
2
8
5.8
Completeness of information
0
0
0
0
4
6
5.6
Ease of use
0
0
0
0
6
4
5.4
Response time
0
0
0
0
8
2
5.2
Clarity of instruction
0
0
0
2
5
3
4.3
Ease of use
0
0
0
1
4
5
5.2
Appropriateness of options
0
0
0
1
7
2
4.8
Authentication Required
0
0
0
6
2
2
2.8
Management Report
0
0
0
1
6
3
5.4
Cost Report
0
0
0
1
5
4
5.0
System Availability
0
0
0
0
6
4
5.4
Department Oriented
0
0
0
1
5
4
4.9
System Output
User Interface
Reporting Tools
Others
Based on the outcome of each question mean value, the data analysis also
captures the mean value for each aspect. Table 5.7 shows the mean value for each
testing category.
Table 5.7: Mean Value for Each Testing Category
Category
Mean
System Output
5.5
User Interface
4.275
Reporting tools
2.6
Others
2.575
120
Based on the table 5.7, majority of the users have an excellent perception
on the IAIS system output with mean value 5.5. In conclusion, the result shows
that users agree to utilize the system as part of routine working activity in the
department and their responds are very encouraging. Figure 5.10 shows the pie
chart of mean value on each testing categories.
IAIS User Evaluation
Others
System Output
Reporting Tools
User Interface
Figure 5.10: Pie chart of mean value on each testing categories.
5.4
User Manual for Administrator
The user manual for Administrator is important for users’ review to enables
them to manage the system after implementation. The documentation created has
to be user friendly and simple for review and system management purposes.
5.4.1
User Documentation for Administrator
Administrator documentation provides details on how to manage or
administrate the system with different functionalities compared to users. It covers
121
the hardware configuration, installation procedure and system integration manual.
The user manual for Administrator documentation on the hardware configuration,
installation procedure can be referred to Appendix I.
5.4.2
IAIS System Integration
IAIS system integration will undergo a phase by phase implementation
from the manual system towards a computerized system. In the implementation
phases, IAIS is implemented module by module. IAIS system implementation will
go through three (3) months period of implementations and testing, another three
(3) months period for the test project system running in parallel with the manual
recordings. After a successful six (6) months trial, then the operational system are
ready to be operational.
This roll-out strategy is chosen because it is less
disruptive to business and the IAIS project is easier to manage.
IAIS is implemented in IAD that does not have any prior legacy system.
This is an enhancement of the overall process of keeping track of the entire audit
visits and duration in which reports are prepared and issued to the auditee,
calculate the department’s monthly performance index and analyzing the findings.
This will shorten the time and reduce the use of resources in preparing the monthly
performance report to the KPI’s Committee.
IAIS will be implemented throughout IAD based on the requirements
gathered in the analysis phase. The system will be configured in accordance with
the management’s requirement.
The project team member will install a base
system, customizing it to the organization’s requirement, and testing the
implementation to check that this customizing realizes IAD’s business processes,
check the design, and test interfaces, and reports. In this phase, the IAIS will be
put on test, end user training are given to all IAD’s staff at the end of this phase. It
is a final step to prepare all the IAD staff before fully implementing the IAIS.
122
During the transition from a project-oriented environment to a successful
operational IAIS, it involves ongoing efforts to monitor system performance,
verifying the accuracy of the operational system, refinement of systems
administration procedures and tune the system as appropriate to optimize
performance. It also involves the continuing process of training employees on the
new system (IAIS). At this stage, all critical issues are resolved in making sure the
smoothness process of implementing the IAIS. Upon successful completion of this
phase, IAD is ready to run IAIS.
At the completion of this phase, the
implementation project is closed.
5.5
Summary
This chapter has analyzed and discussed on the IAIS implementation and
testing. For IAIS implementation, Visual Basic 6.0 scripting language used as the
source code of IAIS are discussed. IAIS testing procedure and results will also be
discussed in this chapter. The testing strategies adopted in the development of
IAIS include program debugging, input and output testing, usability testing and
user satisfaction testing. The testing procedures, such as program testing and
input/output testing are carried out from time to time so that any error or mistakes
can be corrected earlier. The other testing procedures such as usability testing and
user satisfaction testing are conducted after the system is completed.
123
CHAPTER 6
DESIGN IMPLEMENTATION AND TESTING
6.1
Introduction
This chapter will describe the organization strategy for the IAIS project. It
will describe detail explanations on the roll-out strategy, change management,
business continuity plan (BCP) and expected organizational benefits gained from
implementing IAIS in IAD of GHPB.
6.2
Roll-out Strategy
Roll-out strategy chosen in the implementation of IAIS is implementation
by phases. In the implementation phases, IAIS is implemented module by module.
This roll-out strategy is chosen because it is less disruptive to business and the
IAIS project is easier to manage. IAIS system integration will undergo a phase by
phase implementation from the manual system towards a computerized system.
IAIS system implementation will go through three (3) months period of
implementations and testing, another three (3) months period for the test project
system running in parallel with the manual recordings. After a successful six (6)
months trial, then the operational system are ready to be operational.
IAIS is implemented in IAD that does not have any prior legacy system.
This is an enhancement of the overall process of keeping track of the entire audit
124
visits and duration in which reports are prepared and issued to the auditee,
calculate the department’s monthly performance index and analyzing the findings.
This will shorten the time and reduce the use of resources in preparing the monthly
performance report to the KPI’s Committee.
Before the implementation by phases, the preparation for project
implementation is carried out. The project team will provide initial planning and
preparation for IAIS project implementation.
On this basis, a common
understanding of how IAD’s management intends to run their business within the
IAIS is achieved. The project team will carry out an executive kickoff meeting
with the management of IAD to stimulate motivation, and outline procedures and
responsibilities in implementing IAIS.
In realizing IAIS module by module, IAIS will be implemented throughout
IAD based on the requirements gathered in the analysis phase. The system will be
configured in accordance with the management’s requirement. The project team
member will install a base system, customizing it to the organization’s
requirement, extending it if necessary, and testing the implementation to check that
this customizing realizes IAD’s business processes, check the design, and test
interfaces, and reports. In this phase, the IAIS will be put on test, end user training
are given to all IAD’s staff at the end of this phase. It is a final step to prepare all
the IAD staff before fully implementing the IAIS. A support team will also be set
up in IAD among the users (with a background of IT) not just for the first days of
operations but also long term. During the implementation stage, users have many
questions. Therefore, there should be a solid user support team that is easily
accessible to all users.
During the transition from a project-oriented environment to a successful
operational IAIS, it involves ongoing efforts to monitor system performance,
verifying the accuracy of the operational system, refinement of systems
administration procedures and tune the system as appropriate to optimize
performance. It also involves the continuing process of training employees on the
new system (IAIS).
125
At this stage, all critical issues are resolved in making sure the smoothness
process of implementing the IAIS. Upon successful completion of this phase, IAD
is ready to run IAIS. At the completion of this phase, the implementation project is
closed.
6.3
Change Management
Change management is managing of changes to the IT environment and the
change in the people and processes. Change management includes everything
from how to manage the versions of software changes in the technical environment
to how to manage the behavioral change required of end users.
Implementing a computerized system means changing the current business
process. The changes from the current manual business process and after IAIS is
being implemented showed major reduction in the process of tracking the entire
audit visits and issuance of reports, calculate the department’s monthly
performance index and analyzing the findings. This will shorten the time and
reduce the use of resources, manpower and cost, in executing the above tasks.
The manual processes of calculating the duration of the audit visits,
preparation of report and issuance, analyzing and categorizing the audit findings
and calculating the department’s monthly performance will be eliminated. It will
be replaced by a computerized system. IAIS will also provide the ability for the
user to view report through the use of the analysis features, which allow analysis
and forecasting based on the database in the system and print an auto-calculated
each IAD’s executive monthly performance report.
The changes in the current manual business process to a computerized
business process are depicted below:
126
Current business process
Business process after IAIS
Start
Start
Field audit
Visit
Field audit
Visit
Audit Report
Preparation & Issuance
Fill in the Audit
Control Sheet
Audit Report
Preparation & Issuance
Key-in the duration of audit
visit and preparing the report
Calculate the duration of
the audit visits
Print analysis report
based on analysis features
Calculate the duration of
the report preparation
Calculate the duration of
the report issuance
Analyze &
categorize the audit
Calculate department’s
monthly performance
index
Print the monthly
performance index report
Submit monthly
performance index to
KPI’s Committee
End
Submit monthly
performance index to
KPI’s Committee
End
Figure 6.1: The changes in the current business process and after IAIS
Changes in the business processes mean that people in the organization
need to do some of the task differently.
Change management involves
127
understanding where the behavioral and technical changes are likely to happen in
performing future task, which is going to be affected and how the management is
planning to manage the affects.
The project team will use several forms in monitoring and managing the
changes in implementing IAIS in IAD. Among the forms (as shown in Appendix
J) used in monitoring and managing the changes are Installation Report Form
(which covers version of software changes), Problem/Change Report, Error Log
Sheet, Non-Conformance Report, Bill of Materials and Daily and Weekly Backup
Report.
IAD’s staffs are mostly IT literate and do not have any problem in using a
computer. The biggest challenge for IAD in adopting the IAIS to the IAD current
system is to convince the IAD staff in using the system. The human element is
essential in ensuring the success of the IAIS implementation. The most crucial
element in this organization transformation process is the commitment of IAD’s
Director in pursuing the use of ICT tools in the department’s activities,
implementation of IAIS in IAD. This is in line with GHPB’s ICT master plan to
support GHPB activities in meeting the evolving business requirements.
The
Group’s ICT master plan align IT strategy with business strategies. IAIS will be
IAD’s effort to enhance business productivity and efficiency using ICT tools
through computerizing IAD’s process of keeping track the entire audit visits and
duration reports issued to the auditee, monitor executive/department monthly
performance and categorize the audit findings. The reports generated by IAIS will
in the end help IAD in its monthly performance reporting to the KPI’s Committee.
The management initiatives through the head of department‘s commitment and
allocation of time has tremendously help the whole department to undergo this
journey.
The project team also has the big task of convincing all the personnel in the
IAD to accept the idea of adopting IAIS in the department. Firstly, the project
team will give a briefing on the implementation of IAIS to all the IAD’s staff.
They will be briefed and convinced that all the process of implementing IAIS will
128
not jeopardize their jobs but would assist them in their daily work. They will also
be presented with blueprint on their job path after implementation of the IAIS and
their gains by the implementation of this IAIS. A support team will be set up in
IAD among the users to provide a long term team-building support team towards
the IAD personnel that is easily accessible to all users. A continuous training and a
procedural change for end users of the affected processes are needed in managing
the change by implementing IAIS in IAD of GHPB.
Change management is considered a major success factor in changing an
organization and lack of managing the change could result an implementation
failure towards an organization. .
6.4
Business Continuity Plan (BCP)
Business Continuity Plan (BCP) is a process of developing advance
arrangements and procedures that enable an organization to respond to an event in
such a manner that critical business functions continue with planned levels of
interruption or essential change. In other terms, Contingency Planning, Disaster
Recovery Planning, Business Resumption Planning, or Continuity Planning.
The BCP issues are going to be discussed at the start of the implementation
process in order to ensure business continuity.
A support team will be set up in
IAD among the users to provide a long term support towards the IAD personnel
that is easily accessible to all users. The project team with the cooperation of IAD
management team will draft a Disaster Recovery Plan (DRP) to ensure business
continuity after an interruption to the system where the support team will assist in
the recovery procedures. The DRP procedures are drafted depending on how
severe the disaster is encountered to facilitate the recovery effects. The DRP will
enable IAD to restore its critical computer operations in the event of a disaster to
minimize data and asset loss.
129
The plan will be fully documented. All recovery tasks should be clearly
spelled out. Responsibility for every task should be assigned to an individual or
team. The plan should be based on a careful analysis of the impact of loss of
resources. Data that are critical require plans for immediate recovery. Data that
are less essential to the system can be recreated or replaced over a longer period of
time.
The plan should deal with recovery from all possible system security
failures. Such failures range from simple computer operator errors to complete
destruction of the computer facilities by fire or other catastrophe. The plan should
be adequately tested to ensure that it works as intended. Emergency drills are an
excellent way of determining whether the plan can be relied upon to ensure
individuals may understand their responsibilities.
The plan will be a
comprehensive in its coverage of system resources. Recovery procedures should
be provided for computer facilities and equipment, software, data, personnel, and
supplies.
6.5
Expected Organizational Benefits
IAIS is an in-house developed system that it will be developed with a
minimum cost, as the project will be executed by IAD’s personnel.
Any
maintenance or any support will be carried out by internal personnel.
Implementing IAIS involves building a database, in doing so it will help the
department to handle large amounts of data, satisfy multiple users using the same
system concurrently, making the information retrieval faster, make data input
faster and provide greater accuracy. The information gathered are maintained in
one (1) database, which allows all users to utilize the same customer information.
Redundant record keeping is reduced or eliminated.
Computerizing the current manual system of keeping track the audit visits,
calculate the department’s monthly performance and categorizing the findings will
reduce IAD’s use of time and human resources to meet the tight dateline in
130
submitting the KPI report. IAIS will ease and improve the efficiency of the current
processes of keeping track the audit visits, calculate the department’s monthly
performance index and analyzing the findings according to non-compliance and
process improvement by computerizing the above processes.
IAIS are being
developed through the use of the latest system development technology, OO
methodology.
This will enhance the business productivity and efficiency using ICT tools
through the implementation of IAIS in IAD. Utilizing a computerized system
improves an organizations (IAD) competitive advantage by improving their
business processes and by controlling their cost. This in the end will also harness
the Group ICT strategic directions, in supporting the GHICT master plan to
support GHPB activities in meeting the evolving business requirements.
6.6
Summary
This chapter has discussed about the the organization strategy for the IAIS
project. It discusses in detail the roll-out strategy, change management, business
continuity plan (BCP) and expected organizational benefits gained from
implementing IAIS in IAD of GHPB.
131
CHAPTER 7
DISCUSSION & CONCLUSION
7.1
Introduction
This chapter will describe the discussion and conclusion of this project. It
will describe the achievements, constraints and challenges and the aspirations of
IAIS project. This chapter is a conclusion chapter of what has been completed and
a review analysis of the project. It is important to analyse and discuss the project
implementation as a “post-mortem” report. During implementation stage of IAIS,
several constraints/challenges had arisen due to several limitation factors such as
time and resources. Future development and business potential has also been
covered to continue the commercialization, of the product. However, the expected
system and solution had been created while achieving the objectives of the
projects.
7.2
Achievements
The main achievement of this project is the success of computerizing the
whole IAD process from a manual processes of tracking the duration of the audit
visits, preparing the report and issuance, analyzing and categorizing the audit
findings and calculating the department’s monthly performance a through a
132
thorough study of the above processes. This will assist the process of submitting
the KPI monthly performance report to the KPI’s Committee every month end.
IAIS will also indirectly assist management in evaluating each executive’s
performance in IAD throughout the financial year and provide an indicator for
bonus and increment.
The monetary losses for each audit visit will also be
identified and calculated. Computerizing the above process, will shorten the time
and reduce the use of resources, manpower and cost, in executing the above tasks
thus making the process more systematic and efficient.
For every audit visit, IAD’s management will monitor the duration in
which reports are prepared and issued to the auditee.
IAIS will assist the
management to monitor, limit and control the duration reports are prepared and
issued to ensure the budgeted reports to be produced in each financial year as
prescribed in the department’s Key Performance Indicator (KPI) are achieved.
The development of this system is in line with the ICT master plan in
meeting the evolving business requirements. IAIS will be IAD’s effort to enhance
business productivity and efficiency using ICT tools.
7.3
Constraints and Challenges
Among the constraints and challenges faced when developing the IAIS
project is time constraint.
The IAIS project is developed with several
shortcomings which need to be overcome in the near future such as its usability,
interface design, security and functionality.
Security aspects of the system need to be strengthened to prevent illegal
access into the system to prevent any damage and information losses in the IAIS
database. The presentation design of the IAIS user interface can be improved for
clearer guide for the user to navigate in the IAIS and to add more color to the user
interface. The current system capability of accessing the system only in the IAD
133
environment can be further improve to allow remote access of the database from
any part of the world through the use of the internet by upgrading the system in a
web-based environment.
The biggest challenge for IAD in adopting the IAIS to the IAD current
system is to convince the IAD staff in using the system. The human element is
essential in ensuring the success of the IAIS implementation. The other challenge
is convincing all the personnel in the IAD to accept the idea of adopting IAIS in
the department. Apart from that is the challenge to provide a continuous training
and a procedural change for the end users in managing the change by
implementing IAIS in IAD of GHPB.
7.4
Aspirations
Due to the time constraint in developing the IAIS project, a functional
system was developed with several shortcomings which needs to be overcome in
the near future such as its usability, interface design, security and functionality.
The future IAIS system development project (continuing the current
project) should address the following aspects:
•
Security aspects of the system need to be strengthened to prevent illegal
access into the system to prevent any damage and information losses in the
IAIS database.
•
The presentation design of the IAIS user interface can be improved for
clearer guide for the user to navigate in the IAIS.
•
The system capability of accessing the system are only in the IAD
environment can be further improve to allow remote access the database
from any part of the world through the use of internet by building the
system in a web-based environment.
134
7.5
Summary
This chapter has discussed and concludes the overall development of IAIS
and highlighted the achievements, constraints and challenges and the aspirations of
IAIS project. The discussion also further recommends on the future possible
improvement to the IAIS implemented in this project
135
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1
ID
Task Name
Duration
Start
12/5 12/12 12/19 12/26
1
Project 01
80 days
Tue 12/7/04
3 days
Tue 12/7/04
2005
1/2
1/9
1/16
1/23
2
3
Project Identification
4
Meeting with Project Supervisor-Dr. Shamsul
1 day
Tue 12/7/04
5
Submit Borang Tajuk proposal
1 day
Tue 12/7/04
6
Project Title Review
2 days
Wed 12/8/04
7
8
Lecture 1-Problem formulation
9
Prepare Mini Proposal
1 day
Fri 12/10/04
2 days
Sat 12/11/04
10
11
Lecture 2-Literature review&Research Design
1 day
Tue 12/14/04
12
Meeting with Project Supervisor-Dr. Shamsul
1 day
Tue 12/14/04
13
14
Preliminary Study
3 days
Wed 12/15/04
15
Fact finding
1 day
Wed 12/15/04
16
Prepare questionaires/survey
1 day
Thu 12/16/04
17
Prepare Literature study documentation
1 day
Fri 12/17/04
10 days
Sat 12/18/04
18
19
Literature Review
20
Understanding Literature
1 day
Sat 12/18/04
21
Identify relevant topics
1 day
Mon 12/20/04
22
Plantations Management Concept
2 days
Tue 12/21/04
23
Internal Audit Concept
2 days
Thu 12/23/04
24
Information System Concept
25
KPI Concept
26
Samples software in the market
1 day
Sat 12/25/04
2 days
Sun 12/26/04
1 day
Tue 12/28/04
15 days
Wed 12/29/04
27
28
Methodology
29
Project Methodology
2 days
Wed 12/29/04
30
System Development Methodology
3 days
Fri 12/31/04
Project: gantt chart 01
Date: Fri 11/25/05
Task
Milestone
External Tasks
Split
Summary
External Milestone
Progress
Project Summary
Deadline
Page 1
1/30
2/6
2/13
2/20
2/27
3/6
3/13
ID
Task Name
Duration
Start
12/5
1
Project 02
56 days
Wed 7/20/05
3
System Analysis
10 days
Sat 7/16/05
4
System Requirement
2 days
Sat 7/16/05
5
Conceptual (to-be-Process and Data Model)
3 days
Tue 7/19/05
6
Use Case Diagram
2 days
Fri 7/22/05
7
Sequence Diagram
2 days
Tue 7/26/05
8
Collaboration Diagram
2 days
Thu 7/28/05
Mon 8/1/05
12/12
12/19
12/26
2005
1/2
2
9
10
Physical Design
10 days
11
Database Design
2 days
Mon 8/1/05
12
Structure Chart
2 days
Wed 8/3/05
13
Interface Chart
2 days
Fri 8/5/05
14
Detailed Features
2 days
Tue 8/9/05
15
IAIS Architecture
2 days
Thu 8/11/05
17
Software & Hardware Requirement
2 days
Mon 8/15/05
18
Meeting with Project Supervisor-Puan Suzana
1 day
Tue 8/16/05
16
19
20
Test Plan
6 days
Wed 8/17/05
21
Unit Test
2 days
Wed 8/17/05
22
Integration Test
2 days
Fri 8/19/05
23
User Acceptance Test
3 days
Tue 8/23/05
25
IAIS Implementation Testing
6 days
Fri 8/26/05
26
Coding Approach
2 days
Fri 8/26/05
27
Test Result
4 days
Tue 8/30/05
1 day
Sun 9/4/05
24
28
29
Meeting with Project Supervisor-Puan Suzana
30
Project: gantt chart 02
Date: Fri 11/25/05
Task
Milestone
External Tasks
Split
Summary
External Milestone
Progress
Project Summary
Deadline
Page 1
1/9
1/16
1/23
1/30
ID
Task Name
Duration
Start
12/5
31
User Manual for Administrator
3 days
Mon 9/5/05
33
Deployment
8 days
Thu 9/8/05
34
Roll-out strategy
2 days
Thu 9/8/05
35
Change Management
2 days
Mon 9/12/05
36
Business Continuity Plan (BCP)
3 days
Wed 9/14/05
37
Expected Organizational Benefits
2 days
Sun 9/18/05
39
Project 02 Progress Presentation
1 day
Sun 9/18/05
40
Meeting with Project Supervisor-Dr. Shamsul
1 day
Wed 9/21/05
12/12
12/19
12/26
2005
1/2
32
38
41
42
Discussion& Conclusion
6 days
Tue 9/20/05
43
Achievements
2 days
Tue 9/20/05
44
Constraints & Challenges
2 days
Thu 9/22/05
45
Aspirations
2 days
Mon 9/26/05
Meeting with Project Supervisor-Dr. Shamsul
1 day
Fri 9/30/05
Submit Project 02 Report
1 day
Sun 10/2/05
Meeting with Project Supervisor-Dr. Shamsul
1 day
Tue 10/4/05
2 days
Sat 10/8/05
1 day
Sun 10/16/05
46
47
48
49
50
51
52
53
Project 02 Final Presentation
54
55
Submit Project 02 Final Report
Project: gantt chart 02
Date: Fri 11/25/05
Task
Milestone
External Tasks
Split
Summary
External Milestone
Progress
Project Summary
Deadline
Page 2
1/9
1/16
1/23
1/30
2/6
2/13
Project: gantt chart 02
Date: Fri 11/25/05
2/20
2/27
3/6
3/13
3/20
3/27
4/3
4/10
4/17
4/24
5/1
Task
Milestone
External Tasks
Split
Summary
External Milestone
Progress
Project Summary
Deadline
Page 3
5/8
5/15
5/22
5/29
6/5
6/12
2/6
2/13
Project: gantt chart 02
Date: Fri 11/25/05
2/20
2/27
3/6
3/13
3/20
3/27
4/3
4/10
4/17
4/24
5/1
Task
Milestone
External Tasks
Split
Summary
External Milestone
Progress
Project Summary
Deadline
Page 4
5/8
5/15
5/22
5/29
6/5
6/12
6/19
6/26
Project: gantt chart 02
Date: Fri 11/25/05
7/3
7/10
7/17
7/24
7/31
8/7
8/14
8/21
8/28
9/4
9/11
9/18
Task
Milestone
External Tasks
Split
Summary
External Milestone
Progress
Project Summary
Deadline
Page 5
9/25
10/2
10/9
10/16
10/23
6/19
6/26
Project: gantt chart 02
Date: Fri 11/25/05
7/3
7/10
7/17
7/24
7/31
8/7
8/14
8/21
8/28
9/4
9/11
9/18
Task
Milestone
External Tasks
Split
Summary
External Milestone
Progress
Project Summary
Deadline
Page 6
9/25
10/2
10/9
10/16
10/23
2
ID
Task Name
Duration
Start
12/5 12/12 12/19 12/26
31
Object-Oriented Software Engineering (OOSE)
3 days
32
Methodology Justification
2 days
Mon 1/10/05
33
Unified Modelling Language (UML)
3 days
Wed 1/12/05
34
Project Schedule
2 days
Sat 1/15/05
36
Current System Analysis
8 days
Mon 1/17/05
37
Organizational Analysis
2 days
Mon 1/17/05
38
Feasibility Analysis
1 day
Wed 1/19/05
39
SWOT Analysis
1 day
Thu 1/20/05
40
Current Business Process Analysis
2 days
Fri 1/21/05
41
Business Process Enhamcement
2 days
Mon 1/24/05
Prepare Project Design study documentation
2 days
Sat 2/12/05
1 day
Sat 2/12/05
3 days
Thu 2/17/05
Progress presentation
1 day
Sun 2/20/05
50
Submit Project 1 Report
1 day
Sun 2/20/05
51
Meeting with Project Supervisor-Dr. Shamsul
1 day
Tue 3/1/05
53
Project 1 Final Presentation
1 day
Sat 3/5/05
54
Submit Project 1 Final Report
1 day
Tue 3/15/05
2005
1/2
1/9
1/16
1/23
Wed 1/5/05
35
42
43
44
45
Submit Project 1 draft report
46
Review Literature Study & Project Design
47
48
49
52
Project: gantt chart 01
Date: Fri 11/25/05
Task
Milestone
External Tasks
Split
Summary
External Milestone
Progress
Project Summary
Deadline
Page 2
1/30
2/6
2/13
2/20
2/27
3/6
3/13
145
INTERNAL AUDIT DEPARTMENT OF GOLDEN HOPE PLANTATIONS BERHAD
ORGANIZATION CHART
Director, Internal Audit
GHPB Core Team
-1 Senior Manager
-1 Manager
-7 Senior Executives
-21 Executives (Financial & Operations)
Industries &
International Business
Agribusiness
1 Secretary
1 Driver
AEB Team
-1 Manager
-3 Executives
2 Audit Clerks
2 Audit Clerks
Property
Corporate
Support Functions
(Finance & Accounts,
HR, Commodities,
Product Marketing etc.
Information Technology
Audit
(IT Audit should be performed
for all information systems
Specials
BASED ON CORE TEAM (Cross functional)
Suggested team composition
1 Senior Executive
Operations/Financial
1 Chemical Engineer
or Industrial Engineer
2 Executives
Suggested team composition
Suggested team composition
1 Senior Executive
Operations/Financial
1 Agricultural Expert (estates) or
Chemical/ Industrial
Engineer (mills)
2 Executives
1 Senior Executive
Operations/Financial
1 Agricultural Expert (estates) or
Chemical/ Industrial
Engineer (mills)*
2 Executives
1 Senior Executive
Operations/Financial
1 Agricultural Expert (estates) or
Chemical/ Industrial
Engineer (mills)*
2 Executives
1 Senior Executive (4 teams)
Operations/Financial
2 Executives
Suggested team composition
1 Senior Executive
Operations/Financial
1 Quantity Surveyor*
2 Executives
Suggested team composition
1 Senior Executive
2 Executives
Suggested team composition
Suggested team composition
2 Executives
1 Senior Executive
1 Subject Matter Experts
(if required)
Executives
(Composition depends on
nature of assignments)
Routine
ESTATE/MILL /C0:
Special
Report No:
Period Review:
to
Date of Audit:
to
Use of IDEA
Yes
Team :
No
Account
HR/Checkroll
Fixed Asset
Store
Weighbridge
Others:
DRAFT REPORT
Date Received
Date Forwarded
Initial
Remarks
Prepared By:
Reviewed By:
Manager
Senior Manager
Director
ISSUANCE OF DRAFT REPORT
Remarks
Preliminary Internal Audit Report
Date Draft Sent
File Name & Path:
Compulsory if Reply Date exceeds Due Date
Date Due (3 working days)
Date Reply Received
Appendices:
Third Party Response:
EOD
ICT
Others:
FINAL REPORT
Updated By:
Date:
------------------------------THIS SECTION IS TO BE FILLED BY THE MANAGER AND SENIOR MANAGER ONLY--------------------------------------STATISTICS FOR KPI
A) AUDIT FINDINGS:
Total no. of audit findings
Total no. of non-compliance findings
Total no. of process improvements
Summary of process improvements:
Finding No.
Issue
B) RECOMMENDATIONS SUBMITTED TO AC:
No. of recommendation endorsed:
No. of recommendation not endorsed:
Reason:________________________________________________
C) E-REPOSITORY
No. of findings submitted to E-Repository:
Exception No.
Initiated by:
Total
Date
Prepared by:
Manager
Verified by :
Senior Manager
Golden Hope Group of Companies
Company
ABC Sdn.
Golden
Hope
Bhd.
Plantations Bhd.
Department
NA
Internal
Audit
ANNUAL Key Performance Indicators
Name
Abu bin Hassan
Shamsuddin
Bin Roslan
Designation
General Manager
Executive
2004/2005 Financial Year
2005/2006
Balanced
Scorecard
Perspective
No.
(1)
A
(2)
Customer
1
2
Role
Executive, Internal Audit
Key Performance
Indicator
Definition
Rationale
(3)
(4)
(5)
Unit of Measure/ Benchmark
Reference
Value-metric
Weight
Base
(7)
(8)
(9)
NA
35%
11
NA
5%
1
Number of
recommendations
NA
25%
60%
(6)
Internal Audit reports Total number of Internal Audit Reports
issued from Standard (excluding specials) issued to the Audit
Audits
Committee and management
To provide Audit Committee an Number of reports
independent view on the state
of internal controls of all
business units group wide,
locally and overseas.
To provide management with
the areas of control
weaknesses and appropriate
recommendations for follow
up.
This KPI is to measure the
effectiveness of Internal Audit
and the areas covered in a
To report on the findings
Number of reports
Internal Audit reports Total number of Internal Audit Reports
resulting from special
issued to the Audit Committee and
issued from Special
management resulting from Special Audits investigations or audits
Audits
requested by the Audit
/ Investigations
Committee / management /
follow up on leads from
standard audits.
3
Total number of
process / control
improvements
identified
Total number of improvements identified
for internal processes and controls
included in the audit committee report.
The role of internal audit
extends beyond detection of
policy breaches but also
improvements which lead to
operational effectiveness and
efficiency.
B
Business
Processes
4
Compliance with
group policies and
procedures
Total number of non-compliances with
group policies and procedures (including
internal controls)
Compliance with group policies
and procedures is a corner
stone for good governance.
Timely detection and ensuing
rectification of practices which
do not comply with policies
and procedures will lead to
operational effectiveness.
Number of noncompliances
NA
20%
7
C
Learning and
Growth
5
Solution sets for all
The percentage of solution sets required
functions and
to cover all the functions and business
business areas within areas within the group
the group
Internal audit should have
solution sets for all the various
functions and businesses
within the group e.g.
understanding of the processes
and controls for oils and fats,
treasury and commodities
trading
%
NA
15%
60%
Total
100%
Proposed By :
Designation :
Date :
Date :
Target
(2004/05)
Mid-Term
Actual
(10)
Scores
Full Year
Anticipated
results
(11)
(12)
Actual
(13)
Adj %
(14)
Weighted
Score
(15)
13
3
14
125%
100%
35%
1
0
1
100%
100%
5%
70%
35%
70%
100%
100%
25%
40
0
50
115%
100%
20%
70%
35%
60%
50%
50%
8%
53%
SUMMARY OF KPI SCORES
Review Period : First Half of 2004/2005
Company : Golden Hope Plantations Bhd
Department/Sections/Estates: Internal Audit Department
No.
Name
Overall Weighted Score /
KPI
Designation
Overall Weighted Score
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Zalily Zaman Khan
Kamaruzaman Md Riffin
Shamsul Kamal Bin Roslan
Razlanshah Bin Abd Malek
Noorizan Bin Mustaffa
Hairul Anuar Bin Sarip
Ahmad Haznizan Bin Mohd Nor
Shahruddin Bin Tembol
Suzari Bin Said
Hamzani Bin Ibrahim
Rosli Bin Ismail
Suhaimi Bin Misran
Mohd Afzan Bin Alwi
Ahmad Syazwan Bin Razali
Senior Manager
Manager
Senior Executive
Senior Executive
Senior Executive
Senior Executive
Senior Executive
Senior Executive
Senior Executive
Executive
Executive
Executive
Executive
Executive
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
Current Year
Score
2004/2005
41%
0.00%
0.00%
106.25%
41%
0.00%
0.00%
106.25%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
Reasons (under delivery/gross overdelivery
Remedial/Recommended Actions
15
16
17
18
19
20
21
22
23
24
25
26
27
Mohd Azizul Bin Ramli
Mohd Izray Bin Ibrahim
Muhammad Hafez Firdaus Bin
Halim
Ahmad Zamani Bin Alip
Marhalim Bin Yusuf
Shahrizal Bin Daud
Abd Jalil Bin Hj Zawawi
Nadzmi Bin Mohd Baharan
Nik Hamdi bin Hj Wan Mahmood
Imran Bin Mohd Sahim
Ahmad Rizal Bin Ismail
Azlan Bin Ali
Shamsudin Bin Roslan
Executive
Executive
Executive
Executive
Executive
Executive
Executive
Executive
Executive
Executive
Executive
Executive
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Overall Weighted Score
1
Customer
2
3
Business Processes
Learning and Growth
Executive
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
53%
125.00%
100.00%
100.00%
115.00%
50.00%
151
USE CASE DIAGRAM (As-is-Process)
Track Audit Visit
Monitor Rpt Issuance
Manager
Performance Monitoring
Senior Executive
Categorize Audit Findings
Submit KPI Rpt
Current Manual Business Process
Calculate Audit Visit
Senior Executive
Manager
Fill in the KPI Form
Verify audit visit calculation
Track Audit Visits
152
Manager
Calculate duration Rpt issued &
prepared
Fill in to the KPI Form
Issuance of Report
Calculate executive performance
Senior Executive
Fill in the KPI Forms
Verify executive performance
Calculate department performance
IAD Performance Index
Manager
153
Categorize audit findings
Senior Executive
Manager
Fill in the KPI Forms
Verify categorization
Categorize Audit Findings
Fill in the KPI Rpt Form
Manager
Submit KPI form to KPI Comm.
Submit KPI Report
154
SEQUENCE DIAGRAM (As-is-Process)
: Control Sheet
Form
: Senior Executive
: KPI Report
Calculate audit visit
Fill in the KPI Forms
Track Audit Visits-Senior Executive
: KPI Report
: Manager
Verify audit calculation
Track Audit Visits – Manager
155
: KPI Report
: Control Sheet
Form
: Manager
Calculate duration rpt issued & prepared
Fill in the KPI Forms
Issuance of Report
: Senior Executive
: Control Sheet
Form
: KPI Report
Calculate executive performance
Fill in the KPI Forms
IAD Performance Index – Senior Executive
156
: KPI Report
: Summary
KPI Scores
: Manager
Verify executive performance
Calculate department performance
IAD Performance Index - Manager
: Senior Executive
: Control Sheet
Form
: KPI Report
Categorize findings
Fill in the KPI Forms
Categorize audit findings – Senior Executive
157
: KPI Report
: Manager
Verify Categorization
Categorize audit findings - Manager
: KPI Report
: Summary
KPI Scores
: Manager
Verify executive performance
Calculate department performance
Submit KPI Report
158
COLLABORATION DIAGRAM (As-is-Process)
1: Calculate audit visit
2: Fill in the KPI Forms
: Control
Sheet Form
: KPI
Report
: Senior
Executive
Track Audit Visits-Senior Executive
1: Verify audit calculation
: KPI
Report
: Manager
Track Audit Visits – Manager
1: Calculate duration rpt issued & prepared
: Control
Sheet Form
: Manager
2: Fill in the KPI Forms
: KPI
Report
Issuance of Report
159
1: Calculate executive performance
: Control
Sheet Form
: Senior
Executive
2: Fill in the KPI Forms
: KPI
Report
IAD Performance Index – Senior Executive
1: Verify executive performance
: KPI
Report
: Manager
2: Calculate department performance
: Summary
KPI Scores
IAD Performance Index - Manager
160
1: Categorize findings
: Control
Sheet Form
: Senior
Executive
2: Fill in the KPI Forms
: KPI
Report
Categorize audit findings – Senior Executive
1: Verify Categorization
: KPI
Report
: Manager
Categorize audit findings - Manager
1: Fill in the KPI Forms
: KPI
Report
: Manager
2: Submit KPI Forms
: KPI
Committee
Submit KPI Report
162
APPENDIX E
ICT INFRASTRUCTURE AND NETWORK
GHPB NETWORK TOPOLOGY
163
GHPB HARDWARE CONFIGURATION - SYSTEM CONFIGURATION
165
APPENDIX F
SOFTWARE TEST PLAN
1.0
Introduction
The Software Test Plan (STP) provides an overview of the Internal Audit
Information System (IAIS) project and the software test strategy, a list of testing
deliverables, the plan for development and evolution of the STP. The STP is designed
to prescribe the scope, approach and resources schedule of all testing activities. The
plan identifies the items to be tested, the features to be tested, the types of testing to
be performed, the personnel responsible for testing and the resources required to
complete the testing.
1.1
Objectives
Identifying and fixing bugs and inconsistencies in the system before the
software is delivered and ready to use.
166
1.2
Scope
Testing will be performed at several points in the life cycle as the software is
constructed. The testing is a very “dependent’ activity. As a result, the test is a
continuing activity performed throughout the system development life cycle.
1.3
Test Items
The test item for this system includes:
Administrator/Management Module
•
Testing the Administrator/Management function
•
User friendly level testing
•
Operation Testing
•
Security Testing
•
Database Access Testing
Senior Executive/Executive Module
•
Testing the Senior Executive/Executive function
•
User friendly level testing
•
Operation Testing
•
Security Testing
Index Module
•
Login Testing
•
Performance Testing
167
1.4
Job Control Procedure
A system manual is drafted for the system attendant reference. This reference
guide includes the technical aspects of the IAIS and how the database access is done
both
from
the
Senior
Executive/Executive
point
of
view
and
Administrator/Management point of view.
1.5
User Procedure
A User is drafted describing the user level access and responsibilities. This
manual describes the user tasks and functionalities.
1.6
Operator Procedure
An Administrator Manual is drafted highlighting the Administration access
level and functionality tasks. This manual gives an in depth review of the system
from the Administrator point of view.
2.0
Feature To Be Tested
The feature to be tested is identified before the testing phase is carried out as
not to overboard the testing procedure. Following are the identified features:
•
User Interface
•
Admin Interface
•
Index Interface
•
Database Access
168
•
Performance
3.0
Testing Approach
3.1
Unit Testing
•
User Authentication Test
i) The authentication is done when a user logs in to the system. This test
will check the user’s credentials against the database to determine if
that user has the right to access the information.
•
IAIS Program Debugging
i) Locating errors and solving problems that may interfere with program
execution or produce incorrect results. Program debugging is carried
out by executing each function available on every user interface.
•
Input/Output Testing
i)
Input testing is required to check and validate that the user had
entered or select appropriate value for each field.
•
Text Field - Each text field in the interface forms are tested for
user inputs and display results.
•
Command Button – Each command button is tested to see if it
corresponds to its desired trigger.
•
Database Tables – All tables are tested to ensure it is perfectly
planned and integrated without any conflict.
169
ii)
Output testing being implemented by executing the program and
compare the output displayed. It is required to verify whether the
system processes the data correctly.
3.2
Integration Testing
Module 1, 2 and 3 is integrated to ensure each module is working together
smoothly. If any complications occur it will be resolved immediately. Every text
fields being input by the users in the system’s interface are tested with the displayed
outputs to avoid any error occurrence to ensure error free system.
3.3
Security Testing
Security
testing
was
done
by
testing
the
login
function.
Administrator/Management and Senior Executive/Executive authentication works
perfectly well.
170
INTERNAL AUDIT DEPARTMENT
GOLDEN HOPE PLANTATIONS BERHAD
Internal Audit Information System (IAIS)
Test Plan Document
Test Case Number
___________________________
Date
___________________________
Test Administrator
___________________________
Description of Test Data
Expected Results
Actual Result
Test
Pass/Fail
171
INTERNAL AUDIT DEPARTMENT
GOLDEN HOPE PLANTATIONS BERHAD
Internal Audit Information System (IAIS)
Test Plan Document
____________1________________
Test Case Number
23/9/2005_____________________
Date
Suzari_Said____________________
Test Administrator
Description of Test Data
1. Performance & Stability
2. Security Issues
Expected Results
1. No undesired results in performing operation
2. No breach of access level across users
Actual Result
1. Error friendly Message given alerting their error
2. Privileges are strictly enforced
Test
Pass/Fail
172
INTERNAL AUDIT DEPARTMENT
GOLDEN HOPE PLANTATIONS BERHAD
Internal Audit Information System (IAIS)
Test Plan Document
Test Case Number
____________2_______________
Date
_23/9/2005___________________
Test Administrator
_Suzari Said__________________
Description of Test Data
1. Database transaction
2. Data mining
Expected Results
1. Information retrieval should be easy from the database
Server
2. Administrator & Manager should be able to extract data
from database into reports.
Actual Results
1. All database transaction is successful
2. Reports are successful generated from database
Test
Pass/Fail
173
INTERNAL AUDIT DEPARTMENT
GOLDEN HOPE PLANTATIONS BERHAD
Internal Audit Information System (IAIS)
Test Plan Document
Test Case Number
___________3_______________
Date
23/9/2005___________________
Test Administrator
Suzari Said__________________
Description of Test Data
1. User Login Control
Expected Results
1. User Login should work and validate users
Actual Result
2. Login validation works fine
Test
Pass/Fail
174
INTERNAL AUDIT DEPARTMENT
GOLDEN HOPE PLANTATIONS BERHAD
Internal Audit Information System (IAIS)
Test Plan Document
Test Case Number
____________4______________
Date
23/9/2005___________________
Test Administrator
Suzari Said______________________
Description of Test Data
1. User Management
2. Tracking Audit Visits Control
3. Issuance of Report Control
4. IAD Performance Index Control
5. Audit Finding Analysis Control
6. Generate Reports
Expected Results
1. Add/Edit user records control audit visits duration
2. Administrator able to control the issuance of duration
3. Administrator able to calculate IAD Performance Index
4. Administrator able to analyze audit findings
5. able to generate all reports
Actual Result
1. All user records are editable by the administrator
2. Administrator is able to control all audit visits duration
3. Successfully edited issuance of report duration
4. Successfully managed to calculate IAD Performance
Index
5. Successfully managed to analyse all audit findings
6.Successfully managed reports
Test
Pass/Fail
175
INTERNAL AUDIT DEPARTMENT
GOLDEN HOPE PLANTATIONS BERHAD
Internal Audit Information System (IAIS)
Test Plan Document
Test Case Number
____________5______________
Date
_23/9/2005__________________
Test Administrator
_Suzari Said_____________________
Description of Test Data
1. User Authentication and password control
2. Administrator should be able to edit profile Auditee’s
Expected Results
1. Access denied to invalid user login
2. Administrator should be able to edit Auditee’s
Actual Result
1. Invalid user access is denied and only valid users are
Authorized
2. Auditee’s profiles are successfully edited
Test
Pass/Fail
177
SAMPLE OF IAIS GENERATED REPORTS
178
179
180
181
182
183
APPENDIX H
System :
User Evaluation Form
Evaluator :
Date :
Please evaluate the information system by circling the one number for each factor
that best represents your assessment.
System Output
1 Accuracy of information
2 Completeness of information
3 Ease of use
4 Response Time
None
Poor
Average
Good
0
0
0
0
1
1
1
1
2
2
2
2
3
3
3
3
4
4
4
4
5
5
5
5
6
6
6
6
0
0
0
0
1
1
1
1
2
2
2
2
3
3
3
3
4
4
4
4
5
5
5
5
6
6
6
6
0
0
1
1
2
2
3
3
4
4
5
5
6
6
0
0
1
1
2
2
3
3
4
4
5
5
6
6
User Interface
5 Clarity of instruction
6 Ease of use
7 Appropriateness of options
8 Authentication Required
Reporting Tools
9 Management Report
10 Cost Report
Others
11 System Availability
12 Department Oriented
Signature :
196
APPENDIX I
USER MANUAL FOR SYSTEM ADMINISTRATOR
This documentation provides an in depth walkthrough of the Internal Audit Information
System (IAIS) and how it functions from an Administrator point of view.
This
documentation is intended for the Administrator only. Each activity will be explained
with detail.
HARDWARE CONFIGURATION/SETUP
For Windows Environment
CPU
300MHz Pentium or better recommended
OS
Preinstalled versions of Windows XP Home Edition, Windows XP
Professional, Windows 2000 Professional, Windows Millennium
Edition (ME), Windows 98
Hard Disk Space
60MB required for installation
RAM
Minimum 64MB
Video Resolution
800x600 or more with 16-bit colour (High Colour) or better
197
INSTALLATION PROCEDURE
Planning the Install
Ensure that Windows 98/ME/2000/XP or any subsequent 32 bit version of Windows
is already installed on your computer or workstation and that you have the rights to install
the software. Ensure that no other Windows programs are loaded. It is possible that some
programs are automatically loaded and these should be closed.
VISUAL BASIC 6.0
Installation Instructions for Visual Basic Programs
This section lists installation-related information on
programs and files shipped with Visual Basic 6.0.
198
Installing Over Visual Basic Beta, Pre-Release, and Technical Preview Installations
Do not install the final release of Visual Basic 6.0 on computers that have prerelease, technical preview, or beta versions of any Visual Basic product. File copy
targets and registration settings have evolved over the development cycle. Installing the
final version on computers with a technology preview, pre-release, or other beta version
can result in some final components not being installed, while the earlier beta version
remain on the system. The outcome could be an unstable product or worse, an unstable
system.
Reformat the hard disk and reinstall the operating system before returning a
machine used as a beta test platform into the production environment.
"Side by Side Installation": Installing Multiple Versions of Visual Basic 6.0
Products on the Same Computer
Visual Basic products with the same version and in the same language—Visual
C++ and Visual Basic version 6.0 in English, for example—can be installed separately on
the same workstation. Such installations are supported by Microsoft. The Visual Basic
6.0 Installation Wizard detects if other versions of the 6.0 product line have been installed
on a developer's workstation.
Mixing different language versions, point releases, or product tiers on the same
workstation is generally not supported. This means that the installation may fail, one or
more of Visual Basic 6.0 products may not work even if the installation succeeds, or in
the worst case you may not be able to uninstall any of the products completely.
If the Wizard generates a warning during installation, the safest course of action is to
uninstall the Visual Basic 6.0 product before proceeding. The detection scheme checks
for the following scenarios:
199
•
Users installing different language versions of the same product. For example,
Japanese Visual Basic and English Visual Basic. Installation of certain
combinations is supported.
•
Users installing stand-alone versions of Visual Basic 6.0 products over the
versions installed from Visual Basic 6.0 Professional or Enterprise.
Installing Visual Basic from a Shared CD Drive
If you are installing Visual Basic 6.0 from a shared compact disc drive, name the
share with less than nine characters and with no embedded spaces in the name.
Let Microsoft Internet Explorer Setup Finish Before Proceeding with Visual Basic
Installation
During Visual Basic setup, the Installation Wizard will install Internet Explorer
4.01 Service Pack (SP) 1. Near the end of the Internet Explorer setup, the Internet
Explorer setup wizard will restart your computer. The Internet Explorer setup wizard
will automatically restart and continue copying updated files and configuring your
system.
On some computers, the Visual Basic Installation Wizard may also start while the
Internet Explorer setup wizard is finishing this task. You must let the Internet Explorer
setup wizard complete its processing before continuing with Visual Basic setup.
Specifically, it is vital that you do not continue with setup to the point of
restarting the computer again. Restarting the computer during the final configuration
phase of Internet Explorer will corrupt the Visual Basic setup. The Internet Explorer
setup wizard shows progress indicators while in its final phase. When these progress
indicators disappear, it is safe to proceed with the Visual Basic Installation Wizard.
200
MICROSOFT ACCESS 2003
This section shows you how to install Microsoft Access
2000 locally from the product CD.
The Microsoft
Access 2000 is part of the Microsoft Office suite.
The Microsoft Access 2000 Installation Wizard works with Microsoft Windows
Installer to guide you through the installation process.
The Installation Wizard
automatically recognizes your computer’s operating system and updates files as required.
This section provides step-by-step instructions for installing
As one of the final steps in the installation process, you’ll be asked if you want to
register the product. Follow the on-screen instructions to complete this process.
Installation requirements
Local installation (from CD) requirements:
¾ Microsoft Windows 95/98/2000, Windows NT 4.0, or higher
¾ Minimum RAM: 16 MB (32 MB for Windows NT)
¾ Recommended RAM: 32 MB
201
¾ Minimum hard drive space required (all editions): 60 MB
¾ Maximum hard drive space required:
™ Professional Edition: 350 MB
™ Standard Edition: 155 MB.
We also recommend having an additional 100 MB of free disk space on your C:
drive for use by Windows during the installation. If your system does not meet these
requirements, the program may not run correctly.
202
CRYSTAL REPORT 8.5
Installing Crystal Reports 8.5
This section shows you how to install Crystal Reports locally from the product
CD. The Crystal Reports Installation Wizard works with Microsoft Windows Installer to
guide you through the installation process.
The Installation Wizard automatically
recognizes your computer’s operating system and updates files as required. This section
provides step-by-step instructions for installing Crystal Reports and shows how to
customize your installation. The main topics are:
¾ Installation requirements
¾ Installing on a local machine from CD
¾ Customizing your installation
¾ Installing Crystal Enterprise.
As one of the final steps in the installation process, you’ll be asked if you want to
register the product. Follow the on-screen instructions to complete this process.
Installation requirements
Local installation (from CD) requirements:
¾ Microsoft Windows 95/98/2000, Windows NT 4.0, or higher
¾ Minimum RAM: 16 MB (32 MB for Windows NT)
203
¾ Recommended RAM: 32 MB
¾ Minimum hard drive space required (all editions): 60 MB
¾ Maximum hard drive space required:
™ Developer Edition: 350 MB
™ Professional Edition: 350 MB
™ Standard Edition: 155 MB.
We also recommend having an additional 100 MB of free disk space on your C:
drive for use by Windows during the installation. If your system does not meet these
requirements, the program may not run correctly.
204
Network installation requirements
¾ Microsoft Windows 95/98/2000, Windows NT 4.0, or higher
¾ Minimum RAM: 16 MB (32 MB for Windows NT)
¾ Recommended RAM: 32 MB
¾ Typical hard drive space required on a network server: 217 MB
¾ Typical hard drive space required on a workstation: 105 MB.
We also recommend having an additional 100 MB of free disk space on your C: drive
for use by Windows during the installation.
If your system does not meet these
requirements, the program may not run correctly.
Installing on a local machine from CD
If you are installing Crystal Reports on a computer running Windows NT or
Windows 2000, you must have Administrator privileges. The installation process creates
registry entries and may update some system files that require Administrator rights.
Close all currently running programs and stop as many services as possible when
installing Crystal Reports.
Note: The Crystal Reports 8.5 installation removes theWeb Component Server that was
included in the Professional and Developer editions of Crystal Reports 8.
To regain the ability to distribute reports over theWeb, install Crystal Enterprise, which is
included in the box with the Professional and Developer editions of Crystal Reports 8.5.
To install on a local machine
1. Insert the Crystal Reports CD and, if the CD does not start automatically, browse to
your CD-ROM drive and double-click Setup.exe.
205
Note: Depending on the configuration of your current system, you may receive a dialog
box informing you to update existing files. If this happens, click Yes and restart your
machine. The Installation Wizard updates the required files.
2. Read and accept the License Agreement to proceed with the installation.
3. In the User Information dialog box, type your name, organization, and the CD Key
Code.
4. Tip: The CD Key Code is printed on the sticker on the back of the CD envelope.
5. Click Next.
Installing Crystal Enterprise
Crystal Enterprise replaces Crystal Report’s web capabilities and introduces new
features such as report scheduling, security, and scalability. The Crystal Enterprise
Standard CD (shipped with Crystal Reports 8.5) includes a temporary product license
keycode that lets users install and operate the Crystal Enterprise system for a period of 30
days. To obtain a free, non-expiring product activation license keycode, users must
register their copy of Crystal Enterprise Standard. Please use the Crystal Registration
Wizard located in the Crystal Enterprise Program Group to complete your registration.
The version of Crystal Enterprise included with the Professional and Developer
editions of Crystal Reports 8.5 installs all the components necessary for running Crystal
Enterprise on one machine. The following components are installed when you install
Crystal Enterprise:
¾ ePortfolio
¾ Crystal Publishing Wizard
¾ Crystal Management Console (CMC)
¾ Crystal Configuration Manager
¾ Crystal Import Wizard
¾ Crystal Web Component Server (WCS)
¾ Crystal Automated Process Scheduler (APS)
206
¾ Crystal Cache Server
¾ Crystal Page Server
¾ Crystal Input File Repository Server
¾ Crystal Output File Repository Server
¾ Crystal Job Server.
All services are enabled after the installation is complete. An Administrator account
is created aswell as a guest user account. Sample reports are also installed.
Getting Started
Crystal Enterprise uses a wizard to guide you through the installation process. The
installation wizard automatically recognizes your computer’s operating system and
updates files as required.
System requirements
A stand-alone installation of Crystal Enterprise has the following minimum
system requirements:
¾ Microsoft Windows NT 4 SP5, Windows 2000
¾ Microsoft Internet Information Services (IIS) 3, Netscape Enterprise Server 3.6
(and the latest SP), Netscape FastTrack 3.01 (and the latest SP), or a web server
that supports the Common Gateway Interface (CGI)
¾ 128 MB RAM minimum
¾ 400 MB free disk space
¾ Microsoft Internet Explorer 4.01 SP2 minimum, 5.5 SP1 recommended,
¾ Netscape 4.72 minimum (4.75 recommended).
If your system does not meet these requirements, the program may not run correctly.
207
Running the installation
This section describes two options for installing Crystal Enterprise:
1. The first option can be used if you receive a message after installing or upgrading
Crystal Reports; the second option can be used at any time.
2. Installing Crystal Enterprise immediately after Crystal Reports
3. If the computer you’re installing or upgrading Crystal Reports on has a web sever, the
installation program prompts you with the following dialog box:
4. If you want to install Crystal Enterprise now, insert the Crystal Enterprise CD, or
enter the path of the network directory you want to run the installer from. To
continue, go to step 2 of “Installing Crystal Enterprise at a later time.”
5. If you don’t want to install Crystal Enterprise now, click Finish to exit the dialog box.
You can install later by using the “Installing Crystal Enterprise at a later time”
procedure.
Installing Crystal Enterprise at a later time
1. Insert the Crystal Enterprise CD and, if the CD does not start automatically, browse to
your CD-ROM drive and double-click Setup.exe.
2. The Wise Installation Wizard starts the installation and the Crystal Enterprise Setup
program searches for previously installed components.
3. Follow the instructions displayed on your screen regarding licensing, and so on.
4. In the User Information dialog box, enter your name, organization name, and license
key.
5. Click Next.
208
The Installation Type dialog box appears:
1. Click Browse if you’d like to specify a different destination folder from the one
chosen by default.
2. Search for the new folder on your computer.
3. Select New as your installation type.
4. Click Next.
5. Click Next on the Start Installation dialog box when you are ready to begin the
installation.
6. The installation of files begins immediately. When the installation program has
finished copying files, the final setup screen appears.
7. Clear Launch Report Publish Wizard if you don’t want the wizard to begin
immediately.
8. Click Finish.
209
Internal Audit Information System (IAIS)
Installation Instruction of IAIS
System Requirements
Internal Audit Information System (IAIS) can be hosted using the following hardware
and software configurations.
•
Windows 98/ 2000/ ME/ XP
•
Memory minimum: 64MB
•
Hard Disk Space: 60MB
•
Local Area Network
•
Database Server
210
We also recommend having an additional 100 MB of free disk space on your C:
drive for use by Windows during the installation. If your system does not meet these
requirements, the program may not run correctly.
To use IAIS you need:
¾ A suitable computer for running Windows meeting the specification below.
¾ A graphics card which supports VGA, SVGA, XGA or other card compatible with
Microsoft Windows.
¾ Microsoft Windows 95, 98, ME, 2000 or XP or any subsequent 32-bit versions.
¾ A printer is optional. A mouse or compatible pointing device is required.
IAIS Installation Procedure:
1.
Locate the C:\ directory and place a project folder with Internal Audit
Information System (IAIS) name (C:\IAIS).
2.
Copy the whole IAIS system into the project folder and then run the
“register.exe” file in the IAIS folder.
3.
As soon as the system has been installed, the computer needs to be restart to
ensure the system is up and operational effectively.
211
USER MANUAL FOR USER
This documentation provides a brief walkthrough of the Internal Audit
Information System (IAIS) and how to use it. This documentation is intended for endusers. Each screen shot an activity of the system.
To start using the system, users first have to click in to the IAIS icon on the
desktop of their respective computers. Upon clicking the icon, the login main menu as
shown below will be displayed.
Figure 1: Login Menu screen
212
The figure above shows IAIS Login Menu where the user has to choose which
user category has to be chosen between Administrator/Management and Senior
Executive/Executive.
Figure 2: IAIS Login Menu
The figure above shows IAIS Login which is used by the user for Login before
going to Main Menu and chooses any functionality offered by the system.
The figure below shows the Main Menu for Administrator/Management offer
seven (7) functionalities that is the Tracking Audit Visits Module, Issuance of Report
Module, IAD Performance Index Module, Audit Finding Analysis Module, Auditee’s
Information Module and IAD’s Personnel Information Module.
213
Figure 3: IAIS Main Menu for Administrator/Management
The figure 4 shows the Main Menu for Senior Executive/Executive, offer four (4)
functionalities that is the Tracking Audit Visits Module, Issuance of Report Module,
Auditee’s Information Module and IAD’s Personnel Information Module.
214
Figure 3: IAIS Main Menu for Senior Executive/Executive
1.0
Module: Internal Audit Information System (IAIS)
Internal Audit Information System (IAIS) has four (4) main modules, which is the
Tracking Audit Visits Module, Issuance of Report Module, IAD Performance Index
Module, Audit Findings Analysis Module.
•
Tracking Audit Visits Module
Tracking Audit Visits Module controls all field audit visits duration and costs.
All audit visits duration and costs details can be viewed and controlled from this
module.
215
•
Issuance of Report Module
Issuance of Report Module controls all duration of the Preliminary Internal Audit
Report (PIAR) Module, Auditees Reply Module and Final Report Module
issuance. All audit issuance report duration details can be viewed and controlled
from this module.
•
IAD Performance Index Module
IAD Performance Index Module calculates calculate the department’s monthly
performance index and executive’s performance throughout the financial year.
All audit performance index can be viewed and controlled from this module.
•
Audit Findings Analysis Module
Audit Finding Analysis Module controls the findings categorizations according to
non-compliance and process improvement findings. It also provides analysis on
the monetary loss for each audit assignments and categorizes it according to
normal routine visit, special visit or an investigation etc. All audit findings
analysis module details can be viewed and controlled from this module.
216
Each of these modules performs a specific task which will be detailed below with the
screenshot.
Module 1:
Tracking Audit Visits
Figure 4: Tracking Audit Visits Module
When the Tracking Audit Visits Module is displayed, the user can choose field
audit visits duration or costs module.
217
Figure 5: Audit Field Visit Module
Figure 6: Audit Visit Cost Module
218
Viewing Tracking Audit Visits Details
•
By default when the page is displayed, it displays the first audit visits in the
record.
•
To view subsequent records, click ► and it moves to the second record.
Subsequently, if you want to view the previous record, click ◄.
This will
navigate to the previous record.
•
When navigating the records, the detail associated to the currently selected audit
field visit and audit visit cost record the associated s are shown in its appropriate
field.
•
The administrator has the rights to make changes, update the records.
•
By clicking the update link in the table for a particular row, the associated details
will be displayed in the above fields.
Adding New Tracking Audit Visits Details
•
To add new audit visits, click “Add” button and fill the form with the audit visit
details.
•
After all the details are checked for errors, click “Update” button to save the
addition.
•
This will be automatically being included into the Tracking Audit Visits database.
Editing Tracking Audit Visits Details
•
To edit an existing audit visits details, click the “Update” button.
•
This would enable the fields for editing under edit mode.
•
After editing the information, click “Update” button to save changes and proceed.
219
Below is the sample of the Audit Visits Cost Report:
Figure 7: Audit Visit Cost Report
220
Module 2:
Issuance of Report Module
Figure 8: Issuance of Report Module
When the Issuance of Report Module is displayed, the user can choose PIAR, Auditee
Reply and Final Report duration module.
221
Figure 9: Preliminary Internal Audit Report (PIAR) Module
Figure 10: Auditee Reply Module
222
Figure 11: Final Report Module
Viewing Issuance of Report Details
•
By default when the page is displayed, it displays the first report issuance details
in the record depending on the submodules chosen.
•
To view subsequent records, click ► and it moves to the second record.
Subsequently, if you want to view the previous record, click ◄.
This will
navigate to the previous record.
•
When navigating the records, the detail associated to the currently selected report
issuance submodules records the associated s are shown in its appropriate field.
•
The administrator has the rights to make changes and update the records.
•
By clicking the update link in the table for a particular row, the associated details
will be displayed in the above fields.
223
Adding New Issuance of Report Details
•
To add new audit visits, click “Add” button and fill the form with the audit report
details.
•
After all the details are checked for errors, click “Update” button to save the
addition.
•
This will be automatically being included into the Issuance of Report database.
Editing Issuance of Report Details
•
To edit an existing Issuance of Report suibmodules details, click the “Update”
button.
•
This would enable the fields for editing under edit mode.
•
After editing the information, click “Update” button to save changes and proceed.
224
Module 3:
IAD Performance Index Module
Figure 11: IAD Performance Index Main screen
The IAD Performance Index is the most desired analysis by the management of
IAD to monitor the todate or current performance of the department and each of the
IAD’s personnel performance. The input from the analysis will help IAD to calculate
and submit the KPI monthly submission to the KPI Committee. IAD Performance Index
Module provides a tool to calculate the department’s monthly performance index, which
will enable the management to evaluate each executive’s performance throughout the
financial year and for bonus and increment purposes. When the IAD Performance Index
is displayed, the user can choose Annual KPI and Department KPI Module. Department
KPI Module is derived from the Annual KPI Module that only display the summary of
the department’s overall performance.
225
Figure 12: Annual KPI Module screen
Viewing IAD Performance Index Details
•
By default when the page is displayed, it displays the first IAD personnel
performance (staff visits) details in the record depending on the submodules
chosen.
•
To view subsequent records, click ► and it moves to the second record.
Subsequently, if you want to view the previous record, click ◄.
This will
navigate to the previous record.
•
When navigating the records, the detail associated to the currently selected IAD
performance index module records the associated s are shown in its appropriate
field.
•
The administrator has the rights to make changes and update the records.
•
By clicking the update link in the table for a particular row, the associated details
will be displayed in the above fields.
226
Adding New IAD Performance Index Details
•
To add new audit visits, click “Add” button and fill the form with the IAD
personnel performance (staff visits) details.
•
After all the details are checked for errors, click “Update” button to save the
addition.
•
This will be automatically being included into the IAD Performance Index
database.
Editing IAD Performance Index Details
•
To edit an existing IAD Performance Index suibmodules details, click the
“Update” button.
•
This would enable the fields for editing under edit mode.
•
After editing the information, click “Update” button to save changes and proceed.
227
Module 3:
Audit Findings Analysis Module
Figure 13: Audit Findings Analysis Main screen
The Audit Findings Analysis is the most desired analysis by the management of
IAD to monitor the progress of audit’s visits and the quality of its findings. This module
categorize the findings according to non-compliance and process improvement findings
according to normal routine visit, special visit or an investigation etc. It is a tool to
produce a statistics to analyze the findings for KPI purposes. It will provide analysis on
the audit findings on every audit visits. It also provides analysis on the monetary loss for
each audit assignments and categories.
228
Figure 14: Audit Findings Analysis screen
Viewing Audit Findings Analysis Details
•
By default when the page is displayed, it displays the first Audit Findings
Analysis details in the record depending on the submodules chosen.
•
To view subsequent records, click ► and it moves to the second record.
Subsequently, if you want to view the previous record, click ◄.
This will
navigate to the previous record.
•
When navigating the records, the detail associated to the currently selected Audit
Findings Analysis module records the associated s are shown in its appropriate
field.
•
The administrator has the rights to make changes and update the records.
•
By clicking the update link in the table for a particular row, the associated details
will be displayed in the above fields.
229
Adding New Audit Findings Analysis Details
•
To add new audit visits, click “Add” button and fill the form with the Audit
Findings Analysis details.
•
After all the details are checked for errors, click “Update” button to save the
addition.
•
This will be automatically being included into the Audit Findings Analysis
database.
Editing New Audit Findings Analysis Details
•
To edit an existing Audit Findings Analysis module details, click the “Update”
button.
•
This would enable the fields for editing under edit mode.
•
After editing the information, click “Update” button to save changes and proceed.
230
Below is the sample of the Audit Findings Analysis Report:
Figure 15: The Audit Findings Analysis Module Report
232
INTERNAL AUDIT DEPARTMENT
GOLDEN HOPE PLANTATIONS BERHAD
INSTALLATION REPORT FORM
Project Title :
Owner
:
Site
:
Item
Installation
Status
Remarks
Remarks:
Checked by:
Name:
Date:
Verified by:
Name:
Date:
233
INTERNAL AUDIT DEPARTMENT
GOLDEN HOPE PLANTATIONS BERHAD
Vendor
:
Customer
:
Contact Name
:
Contact No.
:
Date:
ERROR LOG SHEET
Problem
:
Comment
:
Prepared By:
By:
Name :
Date :
Approved
Name :
Date :
234
INTERNAL AUDIT DEPARTMENT
GOLDEN HOPE PLANTATIONS BERHAD
NON-CONFORMANCE REPORT
Project Title :
Owner
NCR No.
:
NCR Title
:
:
No. of Pages :
Description of Non-Conformance
:
Status of Disposition :
Date for Pre-Test :
Originator:
Review By
Name :
Date :
Name:
Date :
:
Approved By:
Name :
Date :
235
INTERNAL AUDIT DEPARTMENT
GOLDEN HOPE PLANTATIONS BERHAD
Bill Of Material
Item
Equipment
Specifications
Serial No
Quantity
Remark
236
INTERNAL AUDIT DEPARTMENT
GOLDEN HOPE PLANTATIONS BERHAD
PROBLEM/CHANGE REPORT
SOURCE
DATE:
PRODUCT IDENTIFICATION
ID:
TITLE OF THE MODIFICATION
ID:
DESCRIPTION OF THE MODIFICATION
ID:
STATUS OF THE MODIFICATION
Responsible
Signature
Date
64 237
INTERNAL AUDIT DEPARTMENT
GOLDEN HOPE PLANTATIONS BERHAD
Daily & Weekly Backup Report
No
Server & Services
Backup Started
Date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Time
Backup Completed
Date
Time
Problem
Solutions
Backup Started
Backup Completed
By
By