Information System Auditing

1. What is informaton system?

Information system is any combination of information technology and human operation managemen and dececion making.

2. What is information system auditing?

Ron Weber opinion (1999,p.10), “EDP auditing is the process of collecting and evaluating evidence to determine whether a computer systems safeguard assets, and consumes resources effiently ”.Understanding in general is the process of collecting and evaluating evidence to determine whether a computerized application system has been set and implement the system, adequate internal controls, all assets are protected well / not abused, and ensuring data integrity, reliability and the effectiveness and efficiency of the system computer-based information.

Information Systems Audit carried out in order to provide value :

a.whether a computerized system of an organization can support the security of assets.

b. whether a computerized system to support achievement of the organization/company.

c. whether the computerized system is effective, efficient and guaranteed data integrity.

We can conclude is that the information systems audit purposes
a. Enhance the security of company assets.
b. Improve data integrity.
c. Improve the effectiveness of the system.
d. Improve system efficiency.

3.  What is the job role of information system?

1. Audit or investigation in the broad sense of a meaningful evaluation of the organization, system, process, or product.
2. Audit carried out by the competent, objective, and impartial, called auditors.
3. The goal is to verify that the subject of the audit has been completed or run in accordance with standards, regulations, and practices that have been approved and accepted.
4. In essence, the task of an auditor is to conduct inspection / audits of financial statements and an examination of the procedures adopted by the company system, at least 2 times a year.
5. Just what is, why the companies should be audited ?" The answer to the company's finances run smoothly, there is no deviation, and also in accordance with the laws and regulations in Indonesia.  

4. When we does need to Perform Information System Audit ?

Regular IS audit is as important as financial audit, because subsequenses negative, which may arise from information security breaches (it can consist of financial loss, loss of reputation or some sort of fines from regulators, and even total loss of business.