Matakuliah : F0174 / Audit Laporan Keuangan Berbasis
Komputer
Tahun
: 2008
Information System/Information Technology
Management
Pertemuan 09-10
Developing strategic Plans
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Strategic Plans
Strategic Plans: One of the most important responsibility of
management, as this proccess serves as the primary
guideline for allocating scarce resources throughout the
firm and keeping the organization headed in profitable
direction.
Strategic Planning begins with a vision or an image of
future, Vision translated to mission, wich serves guiding
light for developing a set of objective
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Mission statements guide the establishment of business
objectives. For instance, the IT function described might develop
the following set of objectives:
1.
2.
3.
4.
Create an atmosphere that embraces innovation and change
Apply computer hardware and software technologies to opportunities
that promote prosperity
Incorporate an enterprise-wide information system to facilitate the
intracompany coordination of business activities.
Develop a technology-based communications network capable of linking
suppliers, customers, and employees in to a seamless, virtual and
extended enterprise.
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Managing development project
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The acqisition of software from outside vendors, in house
development og application and modification of existing
computer programs are all example of IT projects.
A project may be deemed to be a failure if it was delivered
later than estimated, cost considerably more than
budgeted, did not offer the functionality desired, or failed
to meet the quality expected.
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Phase in Project Life Cycle:
1. Planning the project
2. In Managing projects is to schedule the specific
sequencing and timing of each activity and associated
resources.
3. Involves monitoringof activities.
4. Controlling-concerns the development of specific
actions aimed at keeping a project moving forward in
the most efficient and effective manner possible,
considering unexpected issues, delays, and problem
that arise.
5. Project manager needs to properly close out the project
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Acquiring Software Application
To ensure that software acquisitions are being made in the
best interest of the company, the client should develop
and follow a formal software application acquisition
policy:
A software acquisition poliy should be formulated by first
mapping upcoming application needs to strategic plan.
1. A specific individual should be assigned the overall
responsibility for finding and comparing alternative
software application.
2. Identify and compare alternative solution.
3. Total cost of ownership for each application should be
considered
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Considering Additional Systems Development Issues
The project team should pay close attention to additional
key development issues:
1. Business Process Analysis
2. Development & Testing
3. Security and Controls
4. Conversions and Intervace
5. Implementation Testing
6. Training and Documentation
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Key development Risk Indicators
1. Development projects are not aligned with the strategic plan.
2. Feasibility studies do not consider the following areas:
1. Technical feasibility
2. Financial Feasibility
3. Cultural Feasibility
3.
4.
5.
6.
Senior management and users are not involved
Business process analyses are not performed
Alternative designs are not compared
Separate development, test, and production libraries are not
used
7. Security and control features are not designed into the system
8. Conversion and interface issues are not taken into account
9. System testing is inadequate
10. Training and documentation are poor
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Changing software application
It seems as though existing software applications are in a
perpetual state of change. The reasons for changing
applications are many, but for the most part they reflect
the volatility.
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Key System Change Risk Indicators
1. A structure system change methodology is not in place
2. A Software change request procedure is not use
3. Change requests are not reviewed/prioritized by a
representative group
4. Feasibility studies are not performed when appropriate
5. Alternative software change designs are not considered
6. Separate development, test, and production libraries
are not used
7. Security and controls implication are not considered
8. Integration issues are not taken into account
9. Testing is inadequately conducted
10. Application changes are poorly documented.
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IT Project
management
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Audit Management - Content
Introduction
The Audit Process
The Audit Components
Summary
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Audit – Definition and Value Proposition
Value Proposition

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An audit is used to determine whether the
specification requirements of a service,
process, system, or product were met, and
whether these requirements are suitable to
achieve your desired objectives.
Audit Management with SAP
SAP Solution
SAP has developed a powerful and easy-to-use tool
for Audit Management. It supports you in
performing any kind of audit…
…no matter what industry sector you work in…
…from the planning phase, through audit execution,
to the evaluation phase.
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Audit Management – Benefits for the
Customer
• “A tool to support you when performing audits - from
the planning phase, through audit execution, to the
evaluation phase.“
 Helps you fulfill the requirements of various quality standards
such as QS 9000; ISO 9001:2000; ISO 14011; GMP (FDA)
 Monitor corrective and preventive actions
 Improvement potentials
 Benchmarking
 Share information company-wide
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Audit Management - Content
Introduction
The Audit Process
The Audit Components
Summary
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Audit Management - The Process

Planning
Audit Circle


Evaluation


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Processing
Documentation

Valuation
Corrective and
Preventive Actions
Audit Planning
– Import/export of question lists
• SAP provides ready-to-run
example
 xls + xml screen
– Copy function for question lists
Microsoft
Excel
XML
SAP
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Audit Planning – Summary
 Flexible, user-defined time planning
(for example, annual plan, monthly plan, ...)
 Display the planned audits in Microsoft Project
 Tracking of all rescheduled audit dates
 Display of previous audits and relevant documentation
in preparation for an impending audit
 Assign/display documents
 Different lists of questions can be created or combined
 Question texts in multiple languages
 Status management
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Audit Management - The Process

Planning
Audit Circle


Evaluation


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Processing
Documentation

Valuation
Corrective and
Preventive Actions
Audit Processing – Online Recording
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Audit Processing – Offline Recording
 Download of Questions
 Download of Audits
 Recording with
 MS EXCEL
 MS Pocket Excel or
 Upload into SAP
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Audit Processing – Document Assignment
 Flexible folder and document assignment
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Audit Management - The Process

Planning
Audit Circle


Evaluation


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Processing
Documentation

Valuation
Corrective and
Preventive Actions
Valuation for Each Question
 Attributive valuation, for example:
 Not effectively proven, . . . effectively proven
 Yes or No
 No deviation, significant deviation, critical, etc.
 Customizing
 Quantitative valuation, for example:
 0 points, 2 points . . . 10 points
 20%, 40% … 100%
 Customizing
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Element Validation Using SAP Graphic
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Valuation of Audit
 Standard valuation schemes:
 ready-to-use
 VDA 6.x, ISO 9001:2000, QS9000
 Individual valuation schemes
 Customizing
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Valuation - Summary
Storing minimum results
– Weighting questions
– Prioritizing questions
Valuation and calculation
– VDA 6.1 and 6.3, VDE, QS9000, ISO 9001:2000
Valuation based on selection list for question/elements
– The content of the list can be freely defined and sorted
– A certain number of points are assigned to each answer
Quantitative confirmation
– Points or percentages by specifying a “to/from” scale with
increments
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Audit Management - The Process

Planning
Audit Circle


Evaluation


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Processing
Documentation

Valuation
Corrective and
Preventive Actions
Audit Management - The Process

Planning
Audit Circle


Evaluation


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Processing
Documentation

Valuation
Corrective and
Preventive Actions
Documentation

Predefined Smart Forms for audit report, audit plan, and corrective
actions
 Print and/or send by e-mail
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Audit Collaboration
Audit Execution
Corrective
Actions
Supplier
Assign Corrective Actions
Complete Corrective Actions
Monitor Corrective Actions
Audit Report
Corrective
Actions
Create the Audit Report
Send the Audit Report
Share Information
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Review Audit Report
Audit Report
Audit Management - The Process

Planning
Audit Circle


Evaluation


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Processing
Documentation

Valuation
Corrective and
Preventive Actions
Monitor: Benchmark Supplier Performance
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Evaluation
 Benchmarking
 Compare a process in different sectors/plants
 Graphical display
 Monitor supplier performance
 Graphical display
 Compare the same production lines
 Company-wide information sharing
 Customer satisfaction over a time period
 Various reporting types
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 For example, Worklist of all oustanding actions
Monitor Actions
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Monitor Actions in HTML
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Pro-Active Tracking of Outstanding Actions
Automatic
sending
of e-mails!
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Audit Management - Content
Introduction
The Audit Process
The Audit Components
Summary
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Planning
Processing
Monitoring
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Question
Auditplan
Components – Overview
Audit
list
Audit questions
Audit
Actions
Audit Monitor
Audit Management – Ease of Use
Navigation
Audit plan
Question list
Audit
Worklist
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Actions
Question
Audit Components - Overview
Audit Plan
List
Audit
Question List
Action
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Audit
Audit Report
Question List
Header
- Status
- Partner
- Texts
- Hierarchy Profile
- Valuation Profile
Audit Check List
- Approved
Question List
- Responsible: Mr. X
- Audit Questions acc. QS-9000
- Elements / Question
- Fulfillment in %
Item
- i.e. element or question, dependent
on hierarchy profile
- Texts
- Valuation profile
Element 4.11: Test equipment
control
Question 4.11.12 Calibration
Documentation
Does the supplier retain records on
the calibration of test equipment?
Valuation acc. Fulfillment in %
Audit Question List
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Valuation proposal: 80
Question List
System audit acc. to QS 9000
Audit Question ListAudit check list
Header
- Texts
- Hierarchy profile
- Valuation profile
Audit
Question
List
Get the actual
requirements
Element / Question
Fulfillment in %
Element 4.11 Test Equipment
Control
Item
- i.e. Element or question/add.
question (dep. on hier.
profile)
- Texts
- Valuation profile
Question 4.11.12 Calibration
Documentation
Does the supplier retain
records on the calibration
of test equipment?
Add. Question 4.11.X1 ANOVA
Does the supplier use the
ANOVA-Method?
Actions
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Keep calibration history for
more than 5 years!
Audit Plan
Audit
Audit
Audit type:
Supplier system audit
-Audit type und trigger
-Texts
Audit Item:
-Audit item
-Valuation specs.
Supplier X, Plant Y
-Dates
-Result
Dates:
-Participants
-Status
Start – End / Planned - Actual
Participants:
Lead auditor A, Responsible B
Audit question list
Question list
Valuation:
Fulfillment 95 %
Rating profile 0-30-60-90-100
Add. questions
Rating “Approved“
Status:
Valuated
Outstanding Actions
Actions
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Corrective and Preventive Actions
Question list Item
Text:
Action
-
Text
Dates
Partner
Status
Confirm the calibration results with
digital signature!
Date:
From 1. 1. 2002
Partner:
Person responsible: . . .
Status:
Being processed since 1. 8. 2000
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Audit - Customizing
 Additional BAdI‘s
 Valuation Profiles
 Audit objects
 and more ...
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Audit Management - Content
Introduction
The Audit Process
Audit – The Audit Components
Summary
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“Audit management with SAP supports you in continuously
Audit Management - The Added Value
improving your services, systems, processes, and products. It
helps you to achieve your goals more efficiently.”
 Continuous improvement
 Greater effectiveness
 Benchmarking
 Best Practices – company-wide
 Easy to learn and use
 Multi-lingual
 Flexible – supports various (quality) requirements
 Monitor pending actions
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 Delivered in 3rd Quarter of 2001
Availability
 Stand-alone functionality –
easy to implement (going live within 4 weeks...)
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Transformation Delimited Data File
ACL for Windows memiliki utility konversi yang
memungkinakan proses transformasi ke data berformat
ACL ( .acl/.fil)
Utility untuk mentransformasi tersebut disebut dengan:
IFD
(Input File Definition)
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Input File Definition
IFD adalah:
Menu yang digunakan untuk menggambarkan struktur dan
isi dari sebuah file data.
ACl menggunakan IFD untuk membaca data di dalam file
tanpa merubah file data yang asli.
Menu IFD muncul otomatis ketika membuka project baru
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MENU IFD
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JENIS DATA
Jenis Data File yang dapat dibaca ACL:
1.
2.
3.
4.
5.
6.
7.
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Flat Sequential
DBASE (ekstensi DBF)
Text (extension TXT)
Delimited
Print
ODBC
Tape
DELIMITED FILE
Banyak file data berisi field yang tidak memiliki posisi tetap
dalam suatu record. Di file delimited field dipisahkan oleh
sebuah karakter pemisah field yang dinamakan delimited
files. ACL mendeteksi dan kemudian mengkonversi
delimited files.
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Contoh Delimited Fule
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