Matakuliah : F0174 / Audit Laporan Keuangan Berbasis
Komputer
Tahun : 2008
Pertemuan 01-02

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• What is a System?
– “Any entity, conceptual or physical, which consists of interdependent parts.”
(Russel Ackoff)
• Systems :
– are systematic : do something in a specific order
– display ‘systemic properties’.
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– Boundary
– Inputs/Outputs
– Transformation
– Requisite Variety
– Purpose
– Adaptive Content
– Measures of Performance
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System
Boundary
Environment
System boundary defined by weltanschauung of system definer and systemic properties displayed.
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Staff Level Experience Typical Responsibilities
Staff assistant
0-2 years
Performs most of the detailed audit work
Senior or in-charge auditor
2-5 years
Responsible for the audit field work, including supervising staff work
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Staff Level Experience Typical Responsibilities
Manager 5-10 years
Helps the plan, manages the audit, reviews work, and works with the client
Partner 10+ years
Reviews audit work and makes significant audit decisions
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CPA firms are using the Internet to market their services.
They also use the Internet to connect their global professional staff.
Firms take advantage of online resources and databases to help their staffs stay current on emerging business and standards-setting issues.
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• Understand the role of the
• Public Company Accounting
• Oversight Board and the effects
• of the Sarbanes-Oxley Act on
• the CPA profession.
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This Act is considered by many observers to be the most important legislation affecting the auditing profession since the 1930s.
The provisions of the Act apply to publicly held companies and their audit firms.
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SEC
PCAOB
(Public Company Accounting
Oversight Board)

• Summarize the role of the
• Securities and Exchange
• Commission in accounting
• and auditing.
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The overall purpose of the Securities and
Exchange Commission (SEC) is to assist in providing investors with reliable information
Upon which to make investment decisions.
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Forms S-1 to S-16
Form 8-K
Form 10-K
Form 10-Q

• Describe the key functions
• performed by the AICPA.
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The AICPA sets professional requirements for CPAs, conducts research, and publishes materials on many different subjects related to accounting, auditing, attestation and
Assurance services, management
Consulting services, and taxes.
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The AICPA is empowered to set standards
(guidelines) and rules that all members
And other practicing CPAs must follow.
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1. Auditing standards
2. Compilation and review standards
3. Other attestation standards
4. Consulting standards
5. Code of Professional Conduct
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Profesi dan Sertifikasi Auditor dalam Organisasi
The Information Systems Audit and Control Association
(ISACA)
The Certified Information Systems Auditor (CISA) designation is the most highly valued global credential for IT auditors.
ISACA began offering CISA certification in 1978
Certification generally requires a minimum of five years experience in
IT auditing, controls and security
CISA professionals must agree to a code of professional ethics esigned to guide them ini their conduct and to abide by ISACA’s information system Auditing Standards
ISACA recently created a new credential, the CertifiedInformation
Security Manager (CISM) for non audit profesional
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Profesi dan Sertifikasi Auditor dalam Organisasi
The Institute of Internal Auditors (IIA)
Established in 1941, is an organization of Internal Auditing profesionals.
The organization produces a journal, host profesional meetings and educational seminars, and issues the
Cerified Internal Auditor (CIA) credential, along with certifications in control self-assessment, government auditing, and financial services auditing.
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Profesi dan Sertifikasi Auditor dalam Organisasi
To be a CIA, a candidate must have
1. a bachelorsdegree or meet international equivalency standards,
2. Provide a character reference
3. Have twenty-four months of Internal Audit or equivalent experience
4. Pass the CIA examination
The CIA examination topics:
1. The Internal Audit Process
2. Internal Audit Skills
3. Management Control & Information Technology
4. The Audit Environment
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Profesi dan Sertifikasi Auditor dalam Organisasi
IT Topics include:
1. IS strategies, policies and procedures
2. Hardware, platforms, networks and telecommunication
3. Data processing
4. System development, acquisition and Maintenance
5. IS securitity and Contingency planning
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Profesi dan Sertifikasi Auditor dalam Organisasi
The Association of Certified Fraud Examiners
(ACFE)
ACFE issues the Cerfied Fraud Examiner (CFE) credential to professionals who specialize in auditing for fraud.
CFE candidate eligibility is based on point system. Point are awarded for higher education and professioanl experience.
The CFE examination is made up of five hundred objective questions and is given by computer.
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Profesi dan Sertifikasi Auditor dalam Organisasi
Area coverage are:
1. Fraudelent financial transactions
2. Fraud investigation
3. Legal element of fraud
4. Crimonology and Etich
The exam does not cover IT explicity, and IT is not focus
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Profesi dan Sertifikasi Auditor dalam Organisasi
The American Institute of Certified Public Accountant
(AICPA)
The AICPA is the professional organization that confers the Certified
Public Accountant (CPA) license
CPAs engage in all aspects of accounting, including tax, consulting, and IT auditing.
In 2000, AICPA introduced anew credential that is an “add-on” to the
CPA license. This is Certifed Information Technology Professional
(CITP) certification.
The purpose of this credential is to demonstrate that CPA has specialized expertise in IT.
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Struktur Audit Teknologi Informasi
How do you complete an IT engagement? The procedures vary with the many types of IT audits. These include
1. Attestations or agreed upon procedures audits
2. Statement on Auditing Standards
3. IT Audit support of external financial audits
4. Findings and recommendations reviews
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In order to do their work, IT auditors need training and education
IT Auditors are likely to hold at least a bachelor,s degree
The graduate might have majored in most any thing, but commonly education will be in:
Information System
Computer Science
And Or Accounting
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Many Auditor have graduate degrees and special certifications or licenses. The certifications can be fairly general, such as:
1.
Certified Public Accountant (CPA)
2.
Certified Fraud Examiner (CFE)
3.
Certified Internal Auditor (CIA)
4.
Certified Information System Auditor (CISA)
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Another Potential Certification is the :
Certified Information Systems Security Professional
(CISSP)
Trust is particularly important in computer security industry
Certification required:
Three years of pratctical work experience
Candidates must pass an exam that covers topics :
1. Cryptography
2. Access control systems
3. Security architectures
4. Operations security
5. Legal and ethical issues
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Sistem Pengendalian Internal(SPI):
Mekanisme yang di desain untuk menjaga (preventive), mendeteksi(detective), dan memberikan mekanisme pembetulan (corective) terhadap potensi terjadinya kesalahan, mayupun penyalahgunaan
Tujuan SPI:
1. Meningkatkan pengamanan (improve safeguard)
2. Akuntansi (accounting record)
3. Meningkatkan integritas data (improve data integrity)
4. Meningkatkan efektifitas system(improve system effectiveness)
5. Meningkatkan efisiensi sistem (system efficiency)
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Exposure result
From error
/irregulrities
Management
Control
Objective
System Controls
Objective
General
Application
Controls
Controls

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