Audit Sistem Informasi


Menurut pendapat Ron Weber (1999, p.10 ), “ EDP auditing is the process of collecting and evaluating evidence to determine whether a computer systems safeguards assets, maintains data integrity, achieves or- ganzational goals effectively, and consumes resources effiently”. Pengertiannya secara garis besar ialah proses pengumpulan dan pengevaluasian bukti-bukti untuk menentukan apakah suatu sistem aplikasi komputerisasi  telah  menetapkan  dan  menerapkan  sistem  pengendalian intern yang memadai, semua aktiva dilindungi dengan baik/ tidak disalahgunakan serta terjaminnya integritas data, keandalan serta efektifitas dan efisiensi penyelenggaraan sistem informasi berbasis komputer.

 Audit sistem informasi dilakukan untuk dapat menilai:

a.   apakah sistem komputerisasi suatu organisasi/perusahaan dapat mendukung pengamanan aset.

b.   apakah sistem komputerisasi dapat mendukung pencapaian tujuan organisasi/perusahaan.

c.   apakah  sistem  komputerisasi  tersebut  efektif,  efisien  dan  data integrity terjamin.

Dikaitkan dengan pengertian dan jenis-jenis audit yang telah dibahas pada bab sebelumnya, audit sistem informasi dapat dikelompokkan dalam beberapa tipe. Audit sistem informasi akuntansi berbasis komputer merupakan bagian dari suatu kegiatan audit laporan keuangan yang sistem akuntansinya berbasis komputer, khususnya dalam pengujian pengendalian (test of controls) apakah sistem dan program-programnya sudah benar, atau dalam audit substantif (substantive test of transactions and balance related) apakah data/file yang ada pada sistem komputerisasi benar. Di pihak lain audit sistem informasi juga dapat dikatagorikan sebagai jenis audit operasional,  khususnya kalau pemeriksaan  yang dilakukan adalah dalam rangka  penilaian  terhadap  kinerja  unit  fungsional  atau  fungsi  sistem informasi  (pusat/instalasi  komputer),  atau  untuk  mengevaluasi  sistem- sistem aplikasi yang diimplementasikan pada suatu organisasi (general review), untuk memeriksa keterandalan sistem aplikasi komputer yang sedang dikembangkan  (concurrent  audit),  maupun  yang  sudah dioperasikan (post implementation audit).

Jadi  secara  lebih  jelas  audit  sistem  informasi  dapat  digolongkan dalam tipe atau jenis-jenis audit sebagai berikut:

1.   Audit laporan keuangan (Financial Statement Audit)

2.   Audit operasional (Operational Audit)

2.1.   Audit terhadap aplikasi komputer

a.   Postimplementation audit (audit setelah implementasi)

b.   Concurrent audit (audit secara bersama-sama)

2.2.   General audit (audit umum)

Auditor  mengevaluasi  kinerja  unit  fungsional  atau  fungsi  sistem informasi (instalasi komputer) apakah telah dikelola dengan baik.

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