Matakuliah : F0174 / Audit Laporan Keuangan Berbasis
Komputer
Tahun
: 2008
Konsep Sistem & Standar Profesi Audit
Teknologi Informasi
Pertemuan 01-02
Overview konsep sistem
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What is a System?
• 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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Systemic Properties
– Boundary
– Inputs/Outputs
– Transformation
– Requisite Variety
– Purpose
– Adaptive Content
– Measures of Performance
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System boundary
Boundary
System
Environment
System boundary defined by weltanschauung of system
definer and systemic properties displayed.
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Basic
Accounting
System
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ACOUNTING CYCLE
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Audit Standard & Profesion
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Hierarchy of a Typical CPA Firm
Staff Level Experience Typical Responsibilities
Staff
assistant
Senior or
in-charge
auditor
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0-2 years
Performs most of the
detailed audit work
2-5 years
Responsible for the audit
field work, including
supervising staff work
Hierarchy of a Typical CPA Firm
Staff Level Experience Typical Responsibilities
Manager
Partner
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Helps the plan, manages
5-10 years the audit, reviews work,
and works with the client
10+ years
Reviews audit work and
makes significant audit
decisions
E-Commerce and CPA Firm Operations
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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Learning Objective 2
•
•
•
•
•
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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Sarbanes-Oxley Act
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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Sarbanes-Oxley Act
SEC
PCAOB
(Public Company Accounting
Oversight Board)
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Learning Objective 3
•
•
•
•
Summarize the role of the
Securities and Exchange
Commission in accounting
and auditing.
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Securities and Exchange Commission
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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Securities and Exchange Commission
Forms S-1 to S-16
Form 10-K
Form 8-K
Form 10-Q
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Learning Objective 4
• Describe the key functions
• performed by the AICPA.
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AICPA
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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Establishing Standards
and Rules
The AICPA is empowered to set standards
(guidelines) and rules that all members
And other practicing CPAs must follow.
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Establishing Standards and Rules
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.
2.
3.
4.
5.
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IS strategies, policies and procedures
Hardware, platforms, networks and telecommunication
Data processing
System development, acquisition and Maintenance
IS securitity and Contingency planning
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.
2.
3.
4.
Fraudelent financial transactions
Fraud investigation
Legal element of fraud
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.
2.
3.
4.
Attestations or agreed upon procedures audits
Statement on Auditing Standards
IT Audit support of external financial audits
Findings and recommendations reviews
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IT Audit Skill
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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IT Audit Skill
Many Auditor have graduate degrees and special
certifications or licenses. The certifications can be fairly
general, such as:
1.
2.
3.
4.
Certified Public Accountant (CPA)
Certified Fraud Examiner (CFE)
Certified Internal Auditor (CIA)
Certified Information System Auditor (CISA)
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IT Audit Skill
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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Konsep Pengendalian Internal
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.
2.
3.
4.
5.
Meningkatkan pengamanan (improve safeguard)
Akuntansi (accounting record)
Meningkatkan integritas data (improve data integrity)
Meningkatkan efektifitas system(improve system effectiveness)
Meningkatkan efisiensi sistem (system efficiency)
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Metodologi Sistem Pengendalian Internal
General
Exposure result
From error
/irregulrities
Management
Control
Objective
System Controls
Objective
Application
Controls
Controls
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END
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