ABSTRACT

The Implementation of COBIT 4.1 Framework-Based Information

Technology Governance Audit (Case Study in the Ministry of Finance of
Indonesia)

By
Nur Imroatun Sholihat

Lately, organizations including the governmental ones started to realize the crucial
role of IT for their organizations. For example, in the last 3 years, Ministry of
Finance (MoF) has spent Rp1.244 billion (USD 93,57 million) for IT investment
itself. The benefit received from IT investment is influenced by its governance
(Weill, 2004). To ensure that IT is well-governed, IT governance audit is
performed. In Indonesia, MoF is the first and only internal audit organization to
carry out IT governance audit to date. IT governance audit in the Ministry of
Finance has also implemented the globally accepted framework, COBIT 4.1
framework. For those reasons, IT governance audit practice in the MoF could be
the acceptable benchmark for another public sector organization about the
aforesaid area of audit. This study is important because while IT governance audit
is important, to the best of author’s knowledge, the research about IT governance
audit practice in Indonesia’s public sector has not been found yet. This research
aims to obtain the understanding about the implementation of IT governance audit
in the MoF and compare them with the framework. To meet the objectives of this
research, a qualitative approach is chosen. The result showed that MoF’s IT
governance audit practice has implemented COBIT 4.1 framework (ITGI, 2007)
and IT Assurance Guide: Using COBIT (ITGI, 2007). Despite being on its early
stage, IT governance audit is adequately performed The audit planning and
executing processes are in accordance to IT Assurance Guide: Using COBIT
meanwhile the scoping process, for some reasons, has not been implemented.

Keywords: COBIT 4.1, IT governance audit, Ministry of Finance

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 ABSTRAK

Penerapan Audit Tata Kelola Teknologi Informasi Berbasis COBIT 4.1

Framework (Studi Kasus di Kementerian Keuangan)

Oleh
Nur Imroatun Sholihat

Dewasa ini, organisasi termasuk organisasi sektor publik mulai menyadari peran
penting teknologi informasi (TI) bagi kelangsungan proses bisnis mereka. Sebagai
contoh, dalam 3 tahun terakhir, Kementerian Keuangan (Kemenkeu) telah
menghabiskan Rp.1.244 miliar (USD93,57 juta) untuk investasi TI. Manfaat yang
diterima dari investasi TI dipengaruhi oleh tata kelolanya (Weill, 2004). Untuk
menjamin bahwa TI telah menggunakan tata kelola yang baik, audit tata kelola TI
dilaksanakan. Sampai saat ini, Kemenkeu adalah satu-satunya organisasi
pengawasan internal di Indonesia yang telah menjalankan audit tata kelola TI.
Audit tata kelola TI di Kemenkeu juga telah menerapkan framework yang diterima
oleh umum, COBIT 4.1. Dengan alasan-alasan tersebut, Kemenkeu dapat menjadi
patokan bagi organisasi pengawasan internal lain mengenai area audit tersebut.
Penelitian ini dapat berkontribusi sebab meskipun audit tata kelola TI penting
dilaksanakan, sepanjang pengetahuan penulis, penelitian tentang pelaksanaannya di
organisasi pengawasan internal di Indonesia belum tersedia. Penelitian ini
bertujuan untuk mengetahui penerapan audit tata kelola TI di Kemenkeu dan
membandingkannya dengan alat ukurnya yakni IT Assurance Guide: Using
COBIT. Untuk mencapai tujuan penelitian, penelitian ini dilakukan dengan metode
kualitatif. Hasil penelitian menunjukkan bahwa pelaksanaan audit tata kelola TI di
Kementerian Keuangan telah menerapkan COBIT 4.1 (ITGI, 2007) dan IT
Assurance Guide: Using COBIT (ITGI, 2007). Meskipun dalam tahap awal
pelaksanaan, audit tata kelola TI telah dilaksanakan dengan cukup baik. Proses
perencanaan dan pelaksanaan audit telah hampir seluruhnya sesuai dengan IT
Assurance Guide: Using COBIT sementara proses audit scoping, dengan alasan
tertentu, masih belum dilaksanakan.

Kata Kunci: COBIT 4.1, Audit Tata Kelola TI, Kementerian Keuangan

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