CONCEPT AND APPLICATION OF AUDIT IN INFORMATION SYSTEMS
##plugins.themes.EpsilonTheme.article.main##
Masnawaty Sangkala*
The motivation behind this research lies in the critical role of sophisticated information systems in financial auditing, amidst increasing demands for transparency and accuracy. As these systems integrate into business operations, understanding their effectiveness in mitigating risks and ensuring compliance with GAAP is essential for maintaining financial integrity and stakeholder confidence. This study aims to assess and understand the extent of the effectiveness of the audit application information system in providing accurate and timely information, as well as reducing risks within acceptable limits by the company. An examiner has the principal intention to provide an opinion on the feasibility of financial statements in all significant aspects in accordance with Generally Accepted Accounting Principles (PABU). The point is to ensure that users of financial statements have confidence that the report has been prepared in accordance with established standards, and therefore, evaluation from third parties that are free from related interests is needed. The approach used is a descriptive approach based on quantitative analysis by collecting data from various articles and websites used as references. In application audits, it is also common to check general controls because general controls contribute to the effectiveness of application controls.
Almasria, N., Airout, R. M., Samara, A. I., Saadat, M., & Jrairah, T. S. (2021). The role of accounting information systems in enhancing the quality of external audit procedures. Journal of Management Information and Decision Sciences, 24(7), 1–23.
Gondodiyoto, S. (2007). Information System Audit+ Approach of COBIT. Jakarta: Mitra Wacana Media.
Herawati, E. (2008). Audit Sistem Informasi Aplikasi Persediaan Pada PT SS. ComIT, 95–98.
I Putu Agus Swastika, M. K., I Gusti Lanang Agung Raditya Putra, S. P. M. T., Pramesta, A., OFFSET, C. V. A., & Primakara, S. (2016). Audit Sistem Informasi dan Tata Kelola Teknologi Informasi: Implementasi dan Studi Kasus. Penerbit Andi.
Melshiyan, M. A., & Dushkin, A. V. (2022). Information Security Audit Using Open Source Intelligence Methods. 2022 Conference of Russian Young Researchers in Electrical and Electronic Engineering (ElConRus), 379–382.
Pirsa, N., & Sumijan, S. (2020). Meningkatkan Keamanan Sistem Informasi Puskesmas Terpadu dengan Metode Grey-Box Penetration Test Menggunakan Computer Assisted Audit Techniques. Jurnal Informasi Dan Teknologi, 133–138.
Pratiwi, F. (2021). Audit Sistem Informasi, Kenali Apa Itu, Tujuan dan Tahapannya. Harmony.
Qothrunnada, K. (2022). Bisnis: Pengertian, Tujuan, Jenis dan Contohnya. Detikfinance.
Rahmanto, Y., Ulum, F., & Priyopradono, B. (2020). Aplikasi pembelajaran audit sistem informasi dan tata kelola teknologi informasi berbasis Mobile. Jurnal Tekno Kompak, 14(2), 62–67.
Ramírez, S. S., Londoño, Á. M., Barco, Y. A. Q., Villa, C. F. H., & Ramírez, F. D. J. C. (2022). Desarrollo de un sistema de seguridad informática a partir de una auditoría sobre una red empresarial. INGENIERÍA: Ciencia, Tecnología e Innovación, 9(2), 135–151.
Sayed, T. A. (2019). The Effectiveness of Accounting Information Systems in Reducing the Risks of Electronic Auditing: Applied Study on Irbid’s Electricity Company of Jordan. International Journal of Business and Management, 14(4), 205–2015.
Sukmajaya, I. B., & Andry, J. F. (2017). Audit Sistem Informasi pada Aplikasi Accurate Menggunakan Model Cobit Framework 4.1 (Studi Kasus: PT. Setia Jaya Teknologi). Seminar Nasional Teknoka, 2, 45–54.
Wadiyo, S. E. (2024). Mengenal Lebih Dekat Internal Audit: Konsep, Tujuan, dan Struktur Organisasi.
Wahono, P. S., Safuan, S., & Alhabshy, M. A. (2023). Penggunaan Aplikasi E-Audit Dalam Sistem Informasi Manajemen Inspektorat Polri. Jurnal Ilmiah Global Education, 4(2), 1122–1130.
Wunady, J. (2024). Apa Itu Audit Sistem Informasi? Pengertian, Tujuan dan Manfaatnya. Maserp.
Xu, B. (2020). Analysis of the Application of Information System in Financial Management Auditing. Cyber Security Intelligence and Analytics: Proceedings of the 2020 International Conference on Cyber Security Intelligence and Analytics (CSIA 2020), Volume 2, 243–248.
Zamzami, F., Faiz, I. A., Press, U. G. M., Press, G. M. U., Riadi, M., I Putu Agus Swastika, M. K., I Gusti Lanang Agung Raditya Putra, S. P. M. T., Pramesta, A., OFFSET, C. V. A., & Primakara, S. (2018). Definition, Indicators and Measurement of Audit Quality. Penerbit Andi.
