Erratum to: Integrity and Internal Control in Information Systems

This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. Data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.

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iFRAMES DESIGN IN HEALTH SECTOR BLUD: ASSET AND INVENTORY SYSTEM

AFEBI Accounting Review ◽

10.47312/aar.v4i01.220 ◽

2019 ◽

Vol 4 (01) ◽

pp. 19

Author(s):

Satrio Wicaksono Prakoso ◽

Machmudin Eka Prasetya

Keyword(s):

Information System ◽

Information Systems ◽

Financial Reporting ◽

Internal Control ◽

Asset Management ◽

Health Sector ◽

Primary Data ◽

Service Agency ◽

Information Need ◽

Study Approach

This research aims to design an information system to record assets and inventories at DKI Jakarta Regional Public Service Agency (BLUD). This study is based on the findings from Examination Report (LHP) issued by the Indonesian Supreme Audit Institution (BPK RI) which states that there are quite a few problems about assets at BLUD (BPK RI, 2017). This research is expected to answer research questions about how to design the system of assets and inventories needed by BLUD to assist the process of internal control and asset management. This study uses the Framework for the Application of Systems Thinking (FAST) as a method for systems development popularized by Whitten and Bentley (2007). This study uses a case study approach with the triangulation method, where the qualitative data as primary data by conducting interviews and observations. Unit of analysis in this study is the BLUD responsible for asset management. Currently, the existing asset information systems only record fixed assets and not connected to the financial reporting system. Assets and inventories information need to move manually by re-inputting the value to prepare financial statements. The result of this research is a design of asset information system to enhance internal control.Keywords: Assets, Information Systems, Internal Control Systems

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An Examination of Topical Coverage for the First Accounting Information Systems Course

Journal of Information Systems ◽

10.2308/jis.2002.16.2.143 ◽

2002 ◽

Vol 16 (2) ◽

pp. 143-164 ◽

Cited By ~ 31

Author(s):

Craig E. Bain ◽

Alan I. Blankley ◽

L. Murphy Smith

Keyword(s):

Information Systems ◽

Internal Control ◽

System Analysis ◽

Accounting Information ◽

Accounting Information Systems ◽

Analysis And Design ◽

Internet Education ◽

Software Applications ◽

Introductory Accounting ◽

Software And Hardware

This study examines topics currently addressed in the introductory Accounting Information Systems (AIS) course and makes comparisons to past studies. The study includes an examination of 12 current AIS textbooks, syllabi from current AIS instructors, and the results of a survey of AIS faculty and professionals. The divisions of topics in the books and on the syllabi suggest that introduction to systems, internal control, and transaction processing are the most important topics to be covered. After these topics, the rankings diverge. The results of this study suggest that the emphasis historically placed on system analysis and design, while still important, is somewhat less than in the past. This was also apparent from the results of the authors' surveys of AIS faculty and professionals who use technology in their jobs. Both faculty and professionals agree that greater importance should be placed on teaching internal control and transactions processing, while moderate importance should be placed on software and hardware issues. Professionals ranked ethics and Internet education of greater importance than did faculty, while faculty rated computer fraud (which may tie in with ethics) and database management systems of greater importance than did the professionals. Professionals also placed higher importance on teaching software applications (particularly spreadsheet applications) than did faculty.

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Internal Control Considerations for Information System Changes and Patches

Advances in Business Information Systems and Analytics - Information Systems and Technology for Organizational Agility, Intelligence, and Resilience ◽

10.4018/978-1-4666-5970-4.ch008 ◽

2014 ◽

pp. 161-179 ◽

Cited By ~ 2

Author(s):

Jeffrey S. Zanzig ◽

Guillermo A. Francia III ◽

Xavier P. Francia

Keyword(s):

Information System ◽

Information Systems ◽

Internal Control ◽

Security Requirements ◽

Information Technology Professionals ◽

Organization Management ◽

Internal Auditors ◽

Security Issues ◽

System Changes ◽

Current Change

The dependence of businesses on properly functioning information systems to allow organizational personnel and outside investors to make important decisions has never been more pronounced. Information systems are constantly evolving due to operational and security requirements. These changes to information systems involve a risk that they could occur in a way that results in improper processing of information and/or security issues. The purpose of this chapter is to consider related guidance provided in a Global Technology Audit Guide (GTAG) from The Institute of Internal Auditors in conjunction with current change and patch management literature in order to assist internal auditors and organizational personnel in better understanding a process that leads to efficient and effective information system changes. The authors describe how internal auditors and information technology professionals can work together with organization management to form a mature approach in addressing both major information system changes and patches.

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