Definition of Information System Audit
Ron Weber ( 1999.10 ) suggests that audit information system are :"
Information systems auditing is the process of collecting and
evaluating evidence to Determine Whether a computer system safeguards
assets , maintains data integrity , Allows organizational goals to be
Achieved effectively , and uses resources efficiently " ."
Auditing is the process of gathering information systems and assessment
of evidence - the evidence to determine whether the computer system can
safeguard assets , maintain data integrity , to encourage the
achievement of organizational goals in an effective and efficient use of
resources " .
Objectives of Information Systems Audit
Information Systems Audit Objectives can be grouped into two major aspects of IT ketatakelolaan , namely :a. Conformance
( Compliance ) - In the group 's goals focused information systems
audit to obtain conclusions on the suitability aspects , namely :
Confidentiality ( Confidentiality ) , Integrity ( Integrity ) ,
Availability ( Availability ) and Compliance ( Compliance ) .b . Performance
( Performance ) - At the destination group focused information systems
audit to obtain conclusions on aspects of performance , namely :
Effectiveness ( Effectiveness ) , Efficiency ( Efficiency ) ,
Reliability ( reliability ) .
According to Weber (1999 , pp106 - 107 ) AuditSistem types of information can be divided into three , namely :1 . Audit In Together ( Concurrent Audit )The
auditor is a member of the team pengembangansistem , they assist the
team in improving the quality of development for the specific system to
be all that they wake up and implemented .
2 . After Implementation Audit ( Audit Postimplementation )Auditor helps organizations to learn from the experience of the development of the application system . Merekaakan evaluate whether the system needs to be stopped , continued or modified .
3 . General Audit ( General Audit )Auditors evaluate the overall control system development . They
perform an audit to determine whether they can reduce the time of
substantive testing needs to be done to provide an audit opinion on the
financial statements ( as the demands of management ) or on the
effectiveness and efficiency of the system.
According Wibowo , et.al. (
2007) , IT governance ( IT Governance ) is the authority ( right ) and
the decision -making structure of the organization leaders and managers
to optimize and control the use of IT resources starting from the
planning , implementation and monitoring / evaluation to achieve
organizational goals by using certain mechanisms . While
Weill (2004 ) defines IT governance as a specific framework for
decision rights and accountability to encourage desirable behavior in
the use of IT . IT
governance is about systematically determining who makes each type of
decision (the right to decide ) , who has input to a decision ( the
right to provide input ) , and how these people ( the group ) are
responsible for their respective roles . In
line with the definition issued by ITGI ( IT Governance Institute ) ,
IT governance is the responsibility of the board of directors and
executive management . IT
governance is an integral part of corporate governance ( corporate
governance ) which consists of leadership (leadership ) ,
strukturstruktur organization , and processes that ensure that the IT
organization to support and expand the organization's strategies and
goals ( Grembergen , et.al. , 2004) . Of
the three definitions , we can conclude that governance emphasizes on
anyone involved in the decision-making and the right as well as the
processes that ensure optimal use of IT resources and in accordance with
what the organization wants .
According to Peterson ( 2003) , IT governance broader in scope than the IT Management ( IT Management ) . IT
management is focused on providing IT services and products effectively
to the internal organization and management of IT operations today . Meanwhile
, IT governance focus on the display and transforming IT to meet
business needs ( internal focus ) current and future , and to meet
customer needs ( external focus ) . Therefore
, IT governance aims to maximize the potential of existing resources ,
and avoid overlapping allocation of time , cost and human resources , as
well as reducing the risk in the development of IT in order to ensure
IT investments can provide optimal results .
One of the IT resources are IT infrastructure . According
to Weill (2004 ) , in the implementation of IT governance there are
five areas of decisions that must be considered , one of which decisions
about IT infrastructure ( IT infrastructure decisions ) . Making
the right decisions about IT infrastructure that is used on this
organization can be supported by the IT infrastructure governance is
good ( good IT infrastructure governance) . With
the implementation of good governance IT infrastructure will encourage
the achievement of good governance ( good governance IT ) on the
organization .
IT Governance Focus AreasAs
for the area of focus in the management of information technology
governance , divided into five main areas ( ITGI , 2007) :•
Strategic Alignment , focusing on how to achieve the vision and mission
of an organization that is aligned with the business goals of the
organization.•
Value Delivery , focuses on how to optimize the added value of
information technology in achieving the vision and mission of an
organization .•
Resources Management , focusing on how the resources and infrastructure
to meet the optimal use , relating to the optimal investment of the use
of existing IT . Perform
appropriate management , information technology resources as for
critical , include : applications , information , infrastructure and
human resources . And important matters relating to the optimization of existing knowledge and infrastructure .•
Risk Management , focusing on how to perform the identification of
possible risks that exist , and how to cope with the impact of these
risks .•
Performance Measurement , focuses on how to measure and monitor
performance of information technology and adjust the use of IT in
accordance with the business needs of the organization .The purpose of IT GovernanceIT
governance is the responsibility of management in an organization , so
how IT can become more efficient and effective in supporting the
business processes are executed . So
the goal of IT governance is to control the use of IT in ensuring that
performance meets and in accordance with the objectives , as follows :• Aligning IT with corporate strategy and the realization of the benefits that have been promised from the application of IT .•
Use of information technology enables companies take the opportunities
that exist , as well as maximizing the use of IT to maximize the
benefits of the application of IT .• Responsible for the use of IT resources .• Management of existing risks related to information technology appropriately .
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