은행 정보시스템 감사에 관한 사례 연구

Advocated by auditors and regulators, information systems (IS) controls can mitigate risk and improve performance. But controls can just as easily lead to problems, slowing processes with unnecessary bureaucracy or overwhelming checks and balances. Managers can avoid these problems by understanding how to design and implement IS controls that align with important factors within the settings that they operate, such as organizational structure, staff expectations, and technical innovations. We address this challenge by operationalizing a method to evaluate control alignment within IS processes. The results can aid in determining the degree of complementarity between IS controls, organizational, staff, and process characteristics.

Process-mining-enabled audit of information systems: Methodology and an application

PurposeThe purpose of this paper is to identify the factors that managers have to take into consideration when they implement the strategic information systems planning (SISP) process to develop information systems (IS) in the logistics sector.Design/methodology/approachData were collected using questionnaires to IS executives in Greek small- and medium-sized enterprises (SMEs) of the logistics sector. Factor analysis is performed on the detailed items of the SISP process constructs.FindingsThe results of this paper indicate that IS executives do not focus on defining goals, which will be used to improve the operations of the supply chain for the IS development. Both IS executives and managers from the logistics department of each organization should participate in the process of information technology (IT) strategy formulation and implementation. Executives from the logistics department of each organization should be aware of implementing environmental and organizational analysis with greater meticulousness, to identify IT opportunities and apply IT strategy with greater agility rather than now.Practical implicationsA strategic planning process for IS development in the logistics sector is required to achieve the consistently IS planning objectives. This is an important challenge for executives in SMEs who do not concentrate on implementing a strategic planning process for IS development.Originality/valueThis paper examines the factors that influence the strategic development of IS in the logistics sector and improve the effectiveness of decision-making regarding the supply chain’s operation.

The article discusses and systematizes the possibilities of knowledge audit in the frames of the formation of the information society.The features of developing a methodology, organization and knowledge audit tools that meet the modern needs of the development of business audit are assessed.The problem of modern times also lies in the fact that the audit of explicit (formalized) knowledge is fundamentally different from the audit of implicit (non-formalized) knowledge.As one of the main areas of business audit, knowledge audit is highly professional consulting services in a wide range of subject areas of economic, financial, legal and many other areas of modern business.A research of the demand for this area of audit in the global community showed that the lack of an agreed methodology prevents from making the decision about conducting an audit of knowledge.The article examines modern approaches that allow combining the capabilities of modern business audit in general and information systems audit, operational audit, intellectual capital audit and knowledge audit, in particular.It is concluded that combining these types of audits into a single audit of a business shows a significant business effect.The practical significance of the article lies in the fact that conclusions and suggestions aimed at strengthening the role of modern audit contribute to the real optimization of modern business.A research made by the authors showed that the new reality of the 21st century has changed the attitude towards traditional audit, which requires justification of the business effect when introducing new information systems and modernizing old ones, moving from complex automation of business processes to specialized solutions.Notwithstanding with it, the demand for business development and IT strategies and feasibility studies is growing steadily.Projects on the use of corporate knowledge at all levels of management come to the fore.

Accounting information systems and controls adequate internal can provide complete conclusions from a information conditions in the government to be used as accounting information for determine accuracy input data to output to be used government decision making. The research is entitled Effect of Technology Information and Understanding of Auditors on Internal Control of the Process Information System Audit (Survey on BKD Tomohon City). Purpose of research form knowing the effect of information technology on the information system audit process , m know the influence of the auditor's understanding of internal control over information system audit process and form know the influence of information technology, the auditor's management of internal control of the system audit process information on the Tomohon City Regional Finance Agency. Method research uses explanatory methods with data collection techniques through observation, questionnaire. Research results shows that information technology at the Agency Regional Finance of Tomohon City has a strong and significant to the audit process it information system. Technology information can help and facilitate the auditor in carrying out the system audit process information. The auditor's understanding of internal control of the Agency Regional Finance of Tomohon City has a moderate and significant relationship with the information system audit process. The information system audit process is running well and produce a good report if the auditor is capable understand the internal control system well, especially control internal with the presence of computerization. Information Technology and control internal has a strong and significant influence on the audit process information at the Regional Finance Agency of Tomohon City. Use of technology better information and auditor understanding of internal controllable to improve and facilitate the information system audit process. Information technology improvement auditor's assessment and assessment of internal controllable to improve the information system audit process even better. Decline information technology and understanding of capable internal controls reduce the efficiency and effectiveness of the information system audit process information.Keywords: Internal Informasion On The Timelty And Reability Of Financial Reporting

The information systems (IS) audit in public sector organisations is generally conducted to provide assurance about the effectiveness of IS controls, processes, resources, operations, and value for money in the IS investment. Public sector organisations are being confronted with various new demands from businesses, the public and other stakeholders because of the high level of IS investment, which takes long to complete and involves uncertainty of performance. This research argues that the current IS audit practice does not take a broad enough view in assessing the overall system. Hence, it is particularly challenging for an IS auditor not only to identify how well the IS supports the overall business objectives, but also to justify the continuity of IS operation and to produce an effective IS audit report. There have been several cases in which IS were unsuccessful and did not perform as the users expected. Due to the current IS audit practice, IS auditors are unable to recognise any inherent limitations that may exist in the design, development and implementation of application systems that will impact on the organisation’s objectives and operational activities. Sustainability is a relevant and practical way to deal with limitations found in IS audit practice. Sustainability is future oriented and concerned with holistic and integrated systems consisting of humans, nature, social and technology infrastructure. This research is conducted with the goal of incorporating sustainability within the IS audit framework as a strategy to minimise IS control risk, to reduce inherent risks faced by the IS auditors and to produce effective IS audit reports. This research found that the proposed framework known as the Sustainability Driven Information System Audit (SISA) is an appropriate alternative that can overcome these shortcomings, and effectively address risks associated with IS controls. SISA is also considered to reduce uncertainties in decision making by reviewing results, processes and input. It facilitates coordination and communication to produce an audit report that provides effective value to the key stakeholders and the public. This research also studies the appropriate method for IS auditors to make audit judgements, particularly in measuring IS controls. The applicability of the SISA framework to a real case study has been found to be very promising. The result showed that a systematic and numerical approach is suitable for prioritising audit criteria and in order to emphasise the key areas of concern for the audit purpose. The results indicate that the sustainability approach is a practical and reasonable method that can be employed at any public sector organisation. This research contributes theoretically, methodologically and practically to the IS audit body of knowledge.

The impact of networking technologies on information systems (IS) and its auditing is growing dramatically. This growth is changing the nature of information systems in the modern organization, with special reference to e‐commerce. It would also be reasonable to infer that a corresponding effect is mounting on the information system's auditing function. This paper primarily stresses the identification of specific constructs which can contain the potential variables/critical success factors in audit engagement planning that contribute to the success/failure of audit engagement in e‐commerce‐centric technological scenario, and the same can be used to build a model for its empirical validity in future studies. The objective of this paper is to devise a model, based on the variables turned potential critical success factors to successfully perform audit engagement planning for the current state‐of‐the‐art e‐commerce technologies. The available literature is analyzed to identify appropriate candidates for factors that appear to materially affect the success of the e‐commerce audit resource planning function. Based on this model, an empirical examination, though not within the scope of this paper, is the next logical step in this direction to establish the validity of this model in the technologically complex e‐commerce milieu.

Audit Information System Accounting bases on computer is a systematic process for in objective get and evidence evaluation hits statement of action subject and transaction that economy value, to ascertain compatibility level between statement referred [as] and criterion result that was established, and communicate reult to users that have interest (American Accounting Association). Audit is conducted by internal auditor and auditor external. Responsible Internal auditor to help the party of management improves effectivity and efesiensi organisasional, entered help design and mengimplementasikan Information system Akuntansi that give contribution at company aims. External Auditor responsible at interested parties to company and investor, despite that indirectly have interest in Information system efectivity Accountany in company. Internal audit Existence in business organization (company) is to sufficiency evaluation and effectivity of operation system internal company, and specify facility from responsibility execution that really conducted. Type of internal audit activity in company cover financial audit, information system audit and operational audit or management. Whereas audit processes covers step: plan, collect evidence, evidence evaluation and communicate audit result to the party of management. Keywords: Audit Information System Accounting Bases on Computer

Senior High School 14 of BANDAR LAMPUNG is one of the Secondary Education that applies the use of information technology into the academic information system. The Secondary Education strategy plan in the development of information systems has not gone through the information system audit process so that the planning of the information system is not in line with the needs of the expected business process. To overcome this, it is necessary to have an academic information system audit to see the maturity level so as to produce an audit report that can be used as a recommendation in planning an academic information system in the future. An information system audit was conducted using the COBIT 4.1 framework on the DS11 domain. Data collection techniques through observation, interviews and questionnaires. The questionnaire used is a maturity level questionnaire while the maturity level questionnaire is used to measure the level of maturity of the information system for the current condition (as is) and the expected condition (to be). The results of the study concluded that the detailed control objective performance obtained from the expected maturity level (to be) questionnaire in the DS11 process as a whole was at level 4 or managed and measurable. Recommendations for planning solutions towards the expected level of maturity are carried out by defining remedial actions on the attributes of AC, PSP, TA, SE, RA and GSM

Current technological developments cannot be damp again. Progress in every field cannot be separated from technology as its support, especially information technology. Likewise, the Bangka Belitung Islands Provincial Library and Archive has implemented an information system in managing book data, visitors, and the process of returning and borrowing books. However, a system is said to be good if it meets the needs and is able to solve problems. However, this must be balanced with an evaluation of the information system so that threats or losses can be avoided or prevented. This study purposes to determine the extent of the performance of the information system of the Provincial Bangka Belitung Islands Library and Archive based on the Control Objectives for Information and Related Technology Standards (COBIT 4.1). Since this system is already in the implementation stage, the audit process will use a subdomain of DS (Delivery and Support) domains, DS4 (Ensure Continuous Service), DS5 (Ensure System Security), DS10 (Manage Problems), DS11 (Manage Data) and DS12 (Manage the Physical Environment). The five subdomains were chosen because they had the greatest influence in the use of information systems in the Bangka Belitung Islands Provincial Library and Archive. From the results of audit analysis, it can be concluding that the quality of information systems services in the DPAD of Bangka Belitung Province is at maturity defined at level 3 which means the standard process in the development of a new product is documented. Besides, this process is based on the product development process that has been integrated.

The study targets an important gap in information systems (IS) literature, by advancing the research to develop a creativity metric for IS proposal evaluation. Recently, IS researchers have been exploring characteristics of the creative IS person, the creative IS process, the creative IS product and the creative IS environment. The authors examine the concept of a creative IS product, following on the work of J.D. Couger and G. Dengate (1992). Preliminary results of an exploratory study are reported. The study was undertaken to determine the principal factors that contribute to the perception of creativity in new systems. The authors describe in detail the IS product proposals investigated in the study, the judges, the procedures used and the instrument developed to measure creativity of IS project proposals. >

The problem which companies want to face is the integration of the applications in an information system (IS) and the interconnection of the system itself with other information systems. The interoperability of IS constitutes, their ability to communicate and to inter-operate following a given model using a common language favoring the sharing of information for better performance and profitability. [1] In this article we reminder of the model that we have proposed for the interoperability of IS, it is a model of interconnection having for objective the synchronization of the business process of IS interconnected. This synchronization is based mainly on the transformation of business processes BPMN (Business Process Model Notation) of the different IS in Executable Languages Business Process Execution Language (BPEL) thanks to a language ATL (ATLAS Transformation Language) then bring together all the BPEL in a single global BPEL to basis of the rules of adaptation and an ontological database. Then and using the reverse engineering, to make an update, well adapted, Process BPMN trades of different IS. The key point of this architecture is the use of the ontological database. We present in this article a new hybrid model of ontological database based on two approaches of schema of ontological storage different that we were able to create from the result of analysis of a comparative study of database systems to ontological basis (BDBO). This analysis has helped us to adopt a hybrid model of BDBO who owns his own architecture and its storage model. This hybrid model that we are going to adopt for the implementation of the interoperability model of several information systems.

Information system reliability, completeness of information directly affect the quality of financial reporting, information systems for commercial banks to assessed level of material misstatement risk in a commercial bank IPO audit is essential. In order to control audit risk, the use of information systems audit, the commercial banks in the IPO audit control system to its core system for testing, to establish a commercial bank information systems control and audit model test program, design a general and application controls of the test papers, IPO audit of commercial banks have some practical application of the reference value.

An assessment of perceptual differences between informants in information systems research

The need to be in conformity with religious and ethical principles, or to be Shariah compliant, is the unique and distinctive feature of Islamic finance which sets it apart from its conventional counterpart. Islamic financial institutions (IFIs) are to be audited not only on financial performances but also on their adherence to Shariah precepts, including broader ethical and moral parameters. Currently there is no proper framework to govern the practice of internal Shariah auditing in IFIs. The recently issued Central Bank of Malaysia’s Shariah Governance Framework (CBM-SGF) has made it compulsory for IFIs to perform a regular internal audit of transactions, operations and information systems particularly at the product implementation stage to ensure a comprehensive compliance with Shariah. This has posed a challenge to Islamic banks and Takaful companies, to develop their own internal Shariah audit architecture and to train a new breed of internal auditors in the science and ethics of Shariah audit based on generalised guidelines under the new directive. This paper highlights persistent problems relating to inadequate auditing at the business operations level and prevailing issues in Shariah audit. Recommendations are made for the industry to adopt a common internal Shariah audit framework as a move towards standardisation and uniformity of audit practice.