Matakuliah : A0214/Audit Sistem Informasi
Tahun
: 2007
Pertemuan 1-2
INFORMATION TECHNOLOGY ENVIRONMENT
WHY ARE CONTROLS AND AUDIT IMPORTANT ?
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IT TODAY AND TOMORROW
• High speed information processing has become indispensable to
organizations’ activities.
• From a worldwide perspective, IT processes need to be controlled.
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IT TODAY AND TOMORROW
• Technology has impacted three significant areas of the business environment:
– It has impacted what can be done in business in terms of information and as a
business enabler.
– Technology has significantly impacted the control process.
– Technology has impacted the auditing profession in terms of how audit are performed
(information capture and analysis, control concerns) and the knowledge required to
draw conclusions regarding operational or system effectiveness, efficiency and
integrity, and reporting integrity.
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INFORMATION INTEGRITY, RELIABILITY AND VALIDITY
• The design for corporation’s with dynamic global multi enterprise organization
will be complex and difficult.
• The products for which IT provides consumer feedback will also be of high quality,
rich in information content, and come packaged with a variety of useful services
to meet the changing business conditions and competition.
• The unpredictability of customer need and the shortness of product life cycles.
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LEGAL ISSUES IMPACTING IT
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The Enron – Arthur Andersen LLP financial scandal.
The Sarbanes Oxley Act of 2002
Homeland Security Act of 2002
Cyber Security Enhancement Act
The Computer Fraud and Abuse Act (CFAA)
The Computer Security Act
CONTROL AND AUDIT
• Ecommerce
• Electronic Funds Transfer
• Future of Electronic Payment Systems
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CONCLUSION
• The computer is changing the world
• IT controls are very important
• For the IT auditor, the need for audit, security and control will be
critical in the areas of IT and will be the challenge.
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