EVALUATION INFORMATION SYSTEM DELIVERY PT. RST CARGO INTERNATIONAL

The purpose of this study was to evaluate the application of general controls and application controls on the sale of information systems as a basis to support and produce accurate information in decision-making. The research methodology used was the literature research, field research consisting of interviews and observations, questionnaires, analysis and auditing method that I use is Auditing Around the Computer. The research literature sourced from reference books, interviews conducted by asking questions to the audit, the observation is done by making a list of questions intended for the use of the system and the analysis is done by analyzing the findings of the evaluation and identifying the strengths and weaknesses of internal control. From this analysis, the findings obtained advantages and disadvantages of internal control. Weaknesses are found to be expressed in the form of finding problems, risks and recommendations as a follow- improvement. Conclusions derived from the results of the evaluation for management control and operational security in information systems delivery PT. RST International Cargo are still some shortcomings , while in applications such as boundary control, input and output can meet and support the delivery of PT. RST Cargo Internationa

Mini-Computer Control of Electrical Energy Demand

Electrical power demand control results in huge dollar savings for the medium to large user. Meramec Mining Company realizes an average $4,500.00 savings from an average$150,000.00 monthly charge because of demand control efforts. This paper discusses the planning, designing, implementing, and auditing of the mini-computer system at Meramec Mining Company. No detailed discussion of the actual computer coding is included

Konsep Pengauditan Dalam Lingkungan Pengelohan Data Akuntansi Terkomputerisasi

Auditing concept pertaining to the assessment of control risk, control testing and substantive testing related to the collection of evidence. Used of Electronic Data Processing (EDP) into processing of accounting data has effects on controls and the audit trail. The independent auditor must evaluate these effects on the element of the control structure and must be aware of how EDP may change the audit trail. Additional controls that have been specified in response to the effects of EDP on the processing of accounting data include general and application control. Computer auditor, the computer and computer testing can play major roles in controls and substantive testing

An Integrated Approach to the Audit of OIS\u27S

Accounting systems are by their very nature fundamental components of an Office Information System (OIS). As a requi rement for conducti ng busi ness, these systems need to satisfy accounting and auditing requirements. Though the state-of-the-art in EDP auditing has made major advancements i n recent years, many of the computer control s and EDP auditing techniques currently employed are unusuable or inadequate in an OIS environment. The accountability of an OIS poses many new challenges. The answers to these questions must be found in the same technol ogy that presents them. In partial ful fill ment of these needs, a general design of an audit system suitable for OIS\u27s is presented in this article. The audit system constitutes a unified and integrated audit approach that incl udes internal control documentation and review, office compliance, real-time office control, and substantive testing. The real-time control of an OIS requi res the devel opment of matchi ng OIS hardware controls and operating system controls for tracing, scheduling, and monitoring office activity. Further development of this work and integration of the audit system in an OIS would virtually result in a continuous audit

The Development of a Computer Auditing System Sufficient for Sarbanes-Oxley Section 404 - A Study on the Purchasing and Expenditure Cycle of the ERP System

After Section 404 of the Sarbanes-Oxley Act was released, developing an effective computer auditing system became critical for management and auditors. In this study, the researchers used Gowin\u27s Vee, raised as a research strategy by Novak and Gorwin (1984). On the theoretical side, the researchers arranged documents and employed an expert questionnaire to identify 8 operational procedure elements and 34 critical factors for the purchasing and expenditure cycle. The application side was built upon the model. The researchers then developed the computer auditing system based on the developments of this study. To test the suitability of the system, the researchers conducted a case study whose results showed that this system can provide the company owners and their accountants with a simple, continuous, timely, and analytical method which may help them detect promptly any irregular internal control issues, thus identifying measures to improve the condition

The interface between application controls and integrity controls in modern computer systems

M.Com. (Accounting & Auditing)External and Internal auditors have to deal with computer systems which are becoming increasingly complex. An auditor's interest in such an environment is primarily an understanding of the controls over the computer system and the risk of error and fraud. When dealing with controls two issues are important. The first deals with the ability to control a complex computer system. Unless the control issues are understood and the impact of various alternatives appreciated it would be impossible to control a computer system. Under such circumstances there is a high risk of error and fraud and the information present in a business could be very unreliable. Secondly the auditor needs to evaluate controls for purposes of his audit. Usually the objective is to assure himself that they adequately safeguard the business assets and prevent or detect errors present in the accounting records of the concern..

PERAN ELECTRONIC DATA PROCESSING TERHADAP PENGENDALIAN AKUNTANSI

The application of technology in enterprise information systems should consider the users of the system so the technology can be useful applied in accordance with the duties and ability of the user. The purpose of this paper is to determine whether a computer program has to process a transaction with the balance of the auditor testing benar.Dalam computer will check whether the contents of the master file and transaction file is the result of a computer process. Furthermore, the computer will greatly assist independent auditors in performing analytical procedures. Computers can quickly perform ratio calculations, trend analysis, calculate percentages and others. Auditing concepts relating to risk assessment and how to test and other tests performed to obtain sufficient evidence to support the independent auditor's opinion. In assessing control risk for a company that uses computer technology, an independent auditor should consider control risks arising as a result of use of computer technology

An Iterative and Toolchain-Based Approach to Automate Scanning and Mapping Computer Networks

As today's organizational computer networks are ever evolving and becoming more and more complex, finding potential vulnerabilities and conducting security audits has become a crucial element in securing these networks. The first step in auditing a network is reconnaissance by mapping it to get a comprehensive overview over its structure. The growing complexity, however, makes this task increasingly effortful, even more as mapping (instead of plain scanning), presently, still involves a lot of manual work. Therefore, the concept proposed in this paper automates the scanning and mapping of unknown and non-cooperative computer networks in order to find security weaknesses or verify access controls. It further helps to conduct audits by allowing comparing documented with actual networks and finding unauthorized network devices, as well as evaluating access control methods by conducting delta scans. It uses a novel approach of augmenting data from iteratively chained existing scanning tools with context, using genuine analytics modules to allow assessing a network's topology instead of just generating a list of scanned devices. It further contains a visualization model that provides a clear, lucid topology map and a special graph for comparative analysis. The goal is to provide maximum insight with a minimum of a priori knowledge.Comment: 7 pages, 6 figure

Information Technology Audit in Georgia

With the development of information technology to carry out effectively their missions the largest part of a variety of organizations, government agencies and services have become dependent on computer systems. For each of the organization’s activities the IT environment must be properly studied and evaluated in which they perform the basic activities. Therefore, in such environment it is necessary to make the information technology audit of IT systems operating reliability and functionality in order to obtain reasonable assurance. IT governance and information systems audit is imperative for successful governance. This paper with a comprehensive literature review defines information technology audit, investigates how IT audit performs in the public sector of Georgia. Also it provides the thorough explanation of the experiences of the Georgian State Audit Office. The study analyses the challenges of the IT audit and point to future development directions of IT audit in the public sector. Although considerable research exists on IT control and on internal auditing, there is limited study that refers to IT evaluation control activities in the public sector auditing. As such, the findings from this research would generate new conclusion to enrich the existing literature on IT related auditing. The findings also may improve the IT evaluation activities in the Georgian public sector