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THE AUDIT APPROACH

Disusun:Liliana Puspitasari (48)

Putri Islamiah (35)

Qonita Luthfa (42)

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Daftar Isi

Introduction

7. !h" #is$%&as"d 'st"ms pproach

7.2 *ontrol #is$ '"l+%ss"ssm"nt (*#')

7.3 !h" *#' Proc"ss

7.4 Int",ratin, '"l+%ss"ssm"nt and udit

7.5 -raud In"sti,ations

7./ In+ormation 'st"ms uditin,

7.7 *omplianc"7.8 0alu" +or 1on" (0-1)

7. !h" *onsultin, pproach

7. !h" #i,ht 'tructur"

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Introduction

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 !h" #is$%&as"d 'st"ms pproach

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'ta," o+ #is$ &as"d 'st"ms uditin, (#&')

• D"fn" cl"ar o6"cti"s +or sta,"

• Plan th" or$ and approach to 6" adapt"d

•

96tain a ,ood und"rstandin, at th" ris$ to th"op"ration

• D"fn" an t"stin, strat",

• D"fn" th" t"chniu"s that ill 6" us"d

•

&ri"+ sta; or$in, on th" pro"ct•

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*ontrol #is$ '"l+%ss"ssm"nt (*#')

pa itu *ontrol #is$ '"l+%

ss"ssm"nt (*#')>

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1an+aat *#'

• 1ana"m"n sadar 6aha tan,,un, aa6 untu$ m"nilai risi$o dan

p"n,"ndalian a$tiitas 6"rada ditan,an mana"m"n s"ndiri.

• Dapat m"nin,$at$an on"rship o+control

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 !h" *#' Proc"ss

?onsultasidan

$omuni$asi

1"nusun$ont"$s

1"n,id"ntif$asi risi$o

1"n,analisisrisi$o

1"n,"aluasirisi$o

1"nata$anrisi$o

1"mantaudan m"r"i"

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Int"r,ratin, '"l+%ss"ssm"nt and

udit

II P"r+ormanc" 'tandard 22

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-raud In"sti,ations

pa itu -raudIn"sti,ationd>

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Pros"s P"m"ri$saan in"sti,ati+ 

 !inda$ lanut

P"laporan

P"la$sanaan

P"r"ncanaan p"m"ri$saan in"sti,ati+ 

P"n"laahan in+ormasi aal

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 !"$ni$ In"sti,asi

•  !"$ni$ p"amaran

•  !"$ni$ aancara

•

 !"$ni$ m"rau• 1"n,"rti 6ahasa tu6uh

• 'o+tar"

I f ti S t

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Information SystemsAuditing

II P"r+ormanc" 'tandard

22.I

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 !uuan audit sist"m in+ormasi

• 1"nama$an as"t an,6"rhu6un,an d"n,an instalasi sist"min+ormasi

• 1"na,a int",ritas data

• 1"na,a "+"$tiitas sist"m

• 1"ncapai "fsi"nsi sum6"r daa

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In+ormation 'st"ms #is$

• 0irus

• -raud

• 'poofn,•

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In+ormation 'st"ms'"curit

• &usin"ss continuit plannin,

• 'st"m acc"ss control

•

*omput"r and n"tor$ mana,"m"nt• ss"t classifcation and control

• '"curit polic

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*omplianc"

pa itu *omplianc">

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0alu" +or 1on" (0-1)

pa itu 0alu" +or 1on"

(0-1)>

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3

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 !h" *onsultin, pproach

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The ‘Right’ Structure

D"c"ntraliA"d

*"ntraliA"d

'"ric"%6as"d*li"nt%6as"d

1i="d%structur"

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