OVERVIEW OF

INFORMATION
SYSTEM AUDITING
By:
Farah Shaufika Umamy
Silvi Yuliani
Learning Objectives
01 Need for control and audit of computers

02 Effects of computers on internal control

03 Effects of computers on auditing

04 Foundations of information systems auditing

05 Legal and ethical issues for information systems auditing

 WHAT IS

AUDITING SYSTEMS
INFORMATION?

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 THE PURPOSE OF AUDIT INFORMATION SYSTEM

EFFECTIVENESS OF
SYSTEM

SECURITY OF ASSET

04 03 02 01

MAINTAIN DATA INTEGRITY

EFFICIENCY OF SYSTEM

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NEED FOR CONTROL AND
AUDIT OF COMPUTERS
Need For Control And Audit Of Computers

▪ Organizational Costs of Data Loss

▪ Incorect Decision Making
▪ Cost of Computer Abuse
▪ Value of Computer Hardware, Software, and
Personnel
▪ High Costs of Computer Error
▪ Maintenance of Privacy
▪ Controlled evolution of computer use 6
Effects of computers on
internal control
1. Delegation of Authority and
Responsibility
2. Competence and Trustworthy
Personnel
3. System of Authorization
4. Adequate Documents and Record

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Effects Of Computers On
Internal Control

5. Physical Control Over

Assets and Records
6. Adequate Management
Supervision
7. Independent Checks
and Performance
8. Comparing Recorded
Accountability with
Asset 8
“ Effects of Computers on
Auditing
The Process of Evidence
Collection

The Process of Evidence

Evaluation
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Foundations Of Information Systems
Auditing

Traditional Information Behavioral Computer

Auditing Systems Science Science
Management 10
Legal and Ethical Issues for Information
Systems Auditing

Information Systems Audit and

Control Association (ISACA)

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Ethical Issue in System Information Auditing

Prevent Cyber
Legal Contract
Crime

Trading Partner Protecting from

Contract Cheating Through
Computer

Computer Crime and

Intelectual Property Privation Issues
THANKS!
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