Matakuliah : F0174 / Audit Laporan Keuangan Berbasis
Komputer
Tahun
: 2008
Profesi Audit Dalam Sistem Informasi
Pertemuan 03-04
MODEL INPUT-PROCESS-OUTCOME
State of the Art
Technology
Input
Process
(Andragogi)
Output
Methodology
Outcome
Environment Culture Experience
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Model Umum Organisasi Bisnis
RUPS
KAP
Top
Stockholder/
Midle Level
Stakeholder
Stockholder/
Stakeholder
Supervisor Level
Clerical
IA
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IA
Definisi Audit (Umum)
Audit adalah proses pemeriksaan terhadap suatu
entitas organisasi oleh orang (-orang) yang
kompeten dan independen, dengan bahan bukti
yang cukup, membandingkan bahan bukti tersebut
dengan kriteria yang ditetapkan untuk dapat
membuat laporan tentang kesesuaian hal-hal
tersebut kepada pihak yang berkepentingan.
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Definisi Lengkap
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.
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Jenis-jenis Audit
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Financial Audit
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General Audit
Special Audit
Operational/ Management Audit
Compliance Audit
Investigative Audit
Fraud Audit
Audit Forensic
Information Technology Audit
Gambaran Menyeluruh
Quality assurance
Atestasi
Audit
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Review
Non-Atestasi
Agreed
Upon
Sistem Pensiun
Tax Services
Prosedur Audit
Secara umum (generik) langkahlangkah yang dilakukan dalam audit
pada dasranya adalah seperti diagram
berikut:
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Dealing with complexcity
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Information &
Communication Technology
(ITC)
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IT AS A KEY RESOURCE
• Information technology (IT) – any computer-based tool
that people use to work with information and support the
information and information-processing needs of an
organization
• Two categories of technology
– Hardware
– Software
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Key Technology Categories
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Key Technology Categories
• Hardware – the physical devices that make up a
computer
• Software – the set of instructions that your hardware
executes to carry out a specific task for you
• Module A covers technology categories in detail
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Decentralized Computing, Share
Information, & Mobile Computing
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Decentralized Computing
• Decentralized computing – an environment in which an
organization distributes computing power and locates it
in functional business areas as well as on the desktops
of knowledge workers
–
–
–
–
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Servers
Personal computers
PDAs
Tablet PCs
Shared Information
• Shared information – an environment in which an
organization’s information is organized in one or more
central locations, allowing anyone to access and use it
as he or she needs to
• Necessary because businesses are greatly internally
integrated today
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Mobile Computing
• Mobile computing – broad general term describing your
ability to use technology to wirelessly connect to and use
centrally located information and/or application software
• M-commerce – electronic commerce conducted over a
wireless device such as a cell phone, PDA, or notebook
computer
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IT IN SUPPORT OF BUSINESS
• Competitive advantage – providing a product or service
in a way that customers value more than what the
competition is able to do
• Use technology for
–
–
–
–
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Operational excellence
Major business initiatives
Decision making
Organizational transformation
Operational Excellence
• Being efficient in what you do
• Transaction processing system (TPS) – processes
transactions within an organization
• Customer self-service system – extension of a TPS
that places technology in the hands of an organization’s
customers and allows them to process their own
transactions
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Operational Excellence
• TPSs and customer-self service systems require the use
of databases and database management system
(DBMS) software
• Databases contain tremendous detail on every
transaction
• DBMS is the software bridge between a database and
the actual software application
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Operational Excellence
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Major Business Initiatives
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•
•
•
•
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Customer relationship management (CRM)
Enterprise resource planning (ERP)
Sales force automation (SFA)
Supply chain management (SCM)
All are important major business initiatives
The entire focus of Chapter 2
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Major Business Initiatives
• Supply chain management (SCM) – tracks inventory
and information among business processes and across
companies
• Supply chain management (SCM) system – an IT
system that supports supply chain management
activities by automating the tracking of inventory and
information among business processes and across
companies
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Supply Chain Management
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Supply Chain Management
• Uses EDI to facilitate the movement of information
• Electronic data interchange (EDI) – the direct
computer-to-computer transfer of transaction information
contained in standard business documents, such as
invoices and purchase orders, in a standard format
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Major Business Initiatives
• Another focuses on managing knowledge
• Knowledge management (KM) system – an IT system
that supports the capturing, organization, and
dissemination of knowledge (i.e., know-how) throughout
an organization
• Helps you avoid “reinventing the wheel”
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Decision Making
• Online transaction processing (OLTP) – the gathering
of input information, processing that information, and
updating existing information to reflect the gathered and
processed information
• Other IT systems support OLAP
• Online analytical processing (OLAP) – the
manipulation of information to support decision making
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Decision Making
• Two types of technology support
• Support for analyzing a situation
• Executive information system (EIS) – highly
interactive IT system that allows you to first view highly
summarized information and then choose how you would
like to see greater detail
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Executive Information System (EIS)
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Decision Making
• Collaboration systems help groups of people analyze a
situation
• Collaboration system – a system that is designed
specifically to improve the performance of teams by
supporting the sharing and flow of information
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Decision Making
• Other technology systems can actually make a
recommendation to you
• Artificial intelligence – the science of making machines
imitate human thinking and behavior
• Neural network – type of AI that recognizes and
differentiates patterns
• AI is a focus of Chapter 4
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Organizational Transformation
• Organizations must continually transform to…
– Stay ahead of the competition
– Offer a competitive advantage
– Survive
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Organizational Transformation
• Many organizations turn to ASPs to help with their
transformational technologies
• Application service provider (ASP) – supplies
software applications (and often related services such as
maintenance, technical support, and the like) over the
Internet that would otherwise reside on its customers’ inhouse computers
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Teknologi dan Audit
Audit dalam System sangat dipengaruhi oleh
perkembangan teknologi komputer:
Beberapa hal yang harus diperhatikan:
1.
2.
3.
4.
5.
6.
7.
8.
Hardware
Storage
Communication
Input
Output
Control
People
Data
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Hardware Generations
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Feature
1st
2nd
3rd
Circuitry
Primary
storage
Cycle times
Average
cost
Vacuum tubes Transistors
Integrated circuits
2 KB
64 KB
4 KB
100 millisecs
10 microsecs
500 nanosecs
$2.5 million
$250 thousand $25 thousand
Feature
4th(early)
4th(1988)
Circuitry
Primary
storage
Cycle times
Average
cost
LSI and VLSI ULSL
GSI
16 MB
64 MB
128 MB
800 picosecs
2,000 picosecs 4,000 picosecs
4th(2000)
$2.5 thousand $2.0 thousand $1.5 thousand
Other Generations
• Fifth-Generation Computer
– Penggunaan prosesor pararel untuk menyelesaikan
perintah secara bersamaan
• Future Generations
– DNA (Deoxycomputer acid) : pengkodean dalam
bentuk alphabet kemudian menciptakan kondisi
dalam DNA molecules yang dibuat untuk
menyelesaikan semua problem
• Optical Computer
– Penggunaan laser/cahaya
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Types of Computers
• Supercomputers
– Komputer dengan pemroses yang sangat cepat
– Bagus dan cocok untuk penyelesaian modeling/3D,
penyelesaian matematika kompleks dan penghitungan
yang dibutuhkan, atau pemrosesan gambar
• Massively-Parallel Computers
– Untuk menyelesaikan problem teknik, seperti structural
engineering, fluid mechanics, and simulasi fisika
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Types of Computers
• Mainframes
– Pada perusahaan besar, dimana data diproses terpusat
dan pengelolaan data base besar
IBM MAINFRAME
ATL MAINFRAME
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Types of Computers
Minicomputers
Digunakan secara luas oleh komunitas ilmuwan dan
digunakan dunia bisnis
Microcomputers
(PCs)
Four classifications
Laptop computers
Desktop PC
NOTEBOOKS
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PALMTOP
akir-akhir ini
Mini Computers
Personal Digital Assistant (PDA)
• a palmtop computer that combines a fast processor
with a multitasking operating system using a pen
rather than keyboard input for handwriting
recognition
Smart
Cards
Berisi CPU kecil, memory, dan input/output
Yg memungkinkan penggunaan aktifitas tiap hari
 seperti identifikasi personal dan perbankkan
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Types of Computers
• Network Computer and
Terminals
– Network computer (NC)
• Banyak komputer yg
terhubung secara
interkoneksi dan PC
hanya menyimpan data
tidak permanen
– Windows-based terminals
(WBTs)
• Sub system NC
• Mengakses aplikai di
server saat server
sedang run dalam taraf
lokal
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The Components of Computer Hardware
Input
Devices
Output
Devices
Control Arithmetic-Logic
Unit
Unit
Primary Storage
Secondary
Storage
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Communication
Devices
Storage
• Primary Storage
– IC yg interconnected layers disusun dari semiconductor
yg menciptakan memory dgn mekanisme “on-off” saat
dialiri arus listrik
Memory Computer
• Arithmetic-Logic Unit : internal memory
– Random-Access Memory (RAM) :
• Dynamic random access memories(DRAMs)
• Synchronous DRAM (SDRAM)
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Microprocessor
Read-Only
Memory (ROM) : continually retained program instructions
Programmable read-only memory (PROM)
Erasable programmable read-only memory (EPROM)
• Microprocessor Speed
– The speed of a chip depends on four things: the clock
speed, the word length, the data bus width, and the
design of the chip
• Parallel Processing
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– A computer system with two or more processors
– Systems with large numbers of processors are called
massively parallel processor (MPP) systems
Secondary Storage
•
•
Magnetic tape
Magnetic disks
• Hard disk
• Zip disks
• Optical storage devices
• Compact disk read-only memory (CD-ROM) disk
– write once, read many (WORM)
– Rewritable optical disks
– Digital video disk (DVD)
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Input Devices
•
•
•
•
•
•
•
•
Mouse
Touch Screen
Touchpad
Light Pen
Joystick
Automated Teller Machines
Electronic Forms
Whiteboard
Keyboard
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Source Data Automation
•
•
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•
Point of Sale Terminals
Bar Code Scanner
Optical Character Reader
Handwriting Recognizers
Voice Recognizers
Magnetic Ink Character Readers
Digitizers
Digital Cameras
Output Devices
•
•
•
•
Impact Printers
Nonimpact Printers
Plotters
Voice Output
Multimedia
• Sekelompok komunikasi media human-machine yg
beberapa diantaranya di kendalikan oleh aplikasi
• Pengembangan komputer untuk komunikasi humanmachine dengan kombinasi media
• Penggabungan kemampuan komputer dan televisio,
VCRs, CD players, and perangkat entertainment lain
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Hardware
CPU
Peripherals
Memory:
RAM
RAM
ROM
Mainframe
Mini
Micro
LANs
WANs
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PROM
EPROM
nonVolatile
Storage
Bits
Bytes
Disks
Diskettes
Optical Disks
Tapes
Memory
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Communication:
Terminals
Modem
Nultiplexer
Cable
Fiber Optics
Microwave
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INPUT
Cards
Paper Tape
Keyboard
Mouse
Scanners
BarCodes
Voice
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OUTPUT
Papers
Computer
Screen
Microfilm/fiche
Magnetic media
Voice
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CONTROL
Operating SYstem]
Application
Parameters
Run Instruction
JCL
Human Element
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Pengetahuan Fungsi Audit SI
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IS Audit tradisional serlalu memandang paradigma bahwa
Controls = management Control
Dan diawali dari:
Tatakelola Top manajemen yang dapat mengontrol segala
sesuatu
Saat ini paradigmanya berubah:
Pengembangan berkelanjutan lebih difokuskan pada
penguasaan proses
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• Auditing mungkin dilakukan atas :
– IS
– External
– Audit sektor publik
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Dampak IT pada organisasi
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1.
2.
3.
4.
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Komunikasi Data Berubah
Sistem Akuntansi Bebasiskan Komputer
Sistem Pengendalian Berbasiskan Komputer
Analisis Data memanfaatkan Komputer
Hubungan antara fungsi keuangan dan
audit teknologi informasi
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Pemrosesan Data FInansial membutuhkan:
–
–
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–
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Ketepatan waktu
Keakuratan
Kemampuan mengakses seluruh data
Kemampuan menyajikan laporan terstandarisasi
Resiko
•
•
•
•
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•
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Penggunaan teknologi secara tidak layak
Kesalahan berantai atau pengulangan kesalatan
secara cepat/ konsisten
Logika pengolahan yang salah
Ketidakmampuan menterjemahkan kebutuhan (sistem
tidak sesuai)
Konsentrasi data pada satu lokasi/orang
Konsentrasi tanggungjawab
•
•
•
•
•
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Data input atau informasi ternyata tidak akaurat, kurang mutakhir,
palsu
Ketidakmampuan mengendalikan teknologi
Praktek pengamanan sistem informasi yang tidak efektif, kurang
memadai, atau bahkan mungkin tidak direncanakan dengan baik
Penyalahgunaan atau kesalahan pengoperasian atau
penggunaan data
Akses sistem yang tidak terkendali
Effects of Computers on
Internal Controls
•
•
•
•
•
•
•
•
•
Separation of duties
Delegation of authority and responsibility
Competent and trustworthy personnel.
System of authorizations
Adequate documents and records
Physical control over assets and records
Adequate management super-vision
Independent checks on perfor-mance
Comparing recorded accounta-bility with assets
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Effects of Computers on
Auditing
• Changes to evidence collection
• Changes to evidence evaluation
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