Information Technology Environment and IT Audit

ABSTRACT The verification of Information Technology (IT) controls is a core responsibility of IT auditors. This case places the student in the role of an IT auditor assigned to test the operating effectiveness of a specific IT general control: user access management. In addition to learning about IT controls, the case introduces several Excel functions such as VLOOKUP, MATCH, INDEX, and various text functions. The student documents the results of the IT controls tests by completing a testing matrix and writing a memo. General controls, user access management, and Excel applications are all topics taught in Accounting Information Systems (AIS) and Audit courses. As such, instructors can use this case at the undergraduate or graduate level in an IT Audit, Accounting Information Systems, or Audit class.

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Audit TI Perusahaan Konsultan Properti Untuk Evaluasi Pengelolaan Data (DS11)

Jurnal Informatika ◽

10.31311/ji.v5i1.3037 ◽

2018 ◽

Vol 5 (1) ◽

pp. 119-127

Author(s):

Lala Nilawati

Keyword(s):

Decision Making ◽

Information Technology ◽

Information System ◽

Competitive Advantage ◽

Maturity Model ◽

Scoring Method ◽

Web Based ◽

Increase Productivity ◽

Audit Activity ◽

It Audit

Abstrak Teknologi informasi (TI) menjadi bagian penting dalam menentukan keberhasilan perusahaan. TI memberikan kesempatan untuk mendapatkan keunggulan kompetitif dan menawarkan perlengkapan untuk meningkatkan produktifitas. PT Triexpi Properti Advisindo merupakan Perusahaan Konsultan dibidang properti, yang sudah menerapkan penggunaan teknologi informasi untuk pengelolaan data sistem informasi penyewaan properti yang berbasis web. Untuk memaksimal penggunaan teknologi informasi di perusahaan ini, maka akan dibutuhkan kegiatan audit IT. Audit TI yang dilakukan pada penelitian ini akan difokuskan untuk melakukan evaluasi terhadap rancangan database pada sistem informasi penyewaan properti pada PT Triexpi Properti Advisindo. Kegiatan audit TI ini bertujuan untuk evaluasi pengelolaan data pada sistem informasi penyewaan dengan menggunakan Domain Delivery & Support (DS)-DS11, yang membahas tentang bagaimana mengelola data secara efektif, yaitu dengan melakukan identifikasi kebutuhan data menggunakan kerangka kerja Cobit 4.1. Kemudian akan digunakan model maturity untuk mengontrol proses-proses TI, dengan menggunakan metode penilaian/scoring. Dengan adanya audit pada sistem informasi ini, diharapkan dapat menunjang semua kegiatan perusahaan dan memberikan informasi yang dibutuhkan baik oleh karyawan maupun Direktur dalam menentukan pengambilan keputusan. Kata Kunci: Audit TI, COBIT 4.1., Domain Delivery & Support (DS) - DS11 Abstract Information technology (IT) becomes an important part in determining the success of the company. IT provides an opportunity to gain competitive advantage and offer equipment to increase productivity. PT Triexpi Properti Advisindo is a property consultant company, which has applied the use of information technology for data management of web based property rental information system. To maximize the use of information technology in this company, it will require IT audit activities. IT audit conducted in this research will be focused to evaluate the database design on property information rental system at PT Triexpi Properti Advisindo. This IT audit activity aims to evaluate the management of data on rental information systems using Domain Delivery & Support (DS) - DS11, which discusses how to effectively manage data by identifying data needs using Cobit 4.1. Then the maturity model will be used to control the IT processes, using the scoring method. With the audit on this information system, is expected to support all the activities of the company and provide information needed both by employees and Directors in determining decision making. Keywords: Audit TI, COBIT 4.1., Domain Delivery & Support (DS) - DS11.

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Using the fuzzy cognitive modeling for the implementaion of the information technology audit.

Bulletin of Bryansk state technical university ◽

10.12737/22900 ◽

2015 ◽

Vol 2015 (2) ◽

pp. 116-122

Author(s):

Михаил Рытов ◽

Mikhail Rytov ◽

Павел Ковалев ◽

Pavel Kovalev

Keyword(s):

Information Technology ◽

Cognitive Modeling ◽

It Audit

The article considers one way of using the fuzzy cognitive modeling. In this case, this method is used for IT-audit andidentifying all necessary measures that can help the user to verify the need for the introduction of an enterprise portal.

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Information Technology Audit Quality: An Investigation of the Impact of Individual and Organizational Factors

Journal of Information Systems ◽

10.2308/isys-18-043 ◽

2020 ◽

pp. 0000-0000

Author(s):

M. Dale Stoel ◽

Doug Havelka

Keyword(s):

Information Technology ◽

Audit Quality ◽

Organizational Factors ◽

Quality Factors ◽

Factors Affecting ◽

News Stories ◽

Audit Planning ◽

Additional Education ◽

It Audit ◽

The Impact

Major news stories demonstrate the importance and vulnerability of information technology (IT); highlighting the need to understand how to reduce risk. This study investigates the key factors affecting IT audit quality (ITAQ), focusing on individual auditor and organizational factors. We utilize multiple approaches to understand professionals' general perceptions of ITAQ and results from specific audits. Our results suggest that the importance of IT audit quality factors differs between participants' general perceptions and those reported for specific IT audit experiences. Participants' general perceptions indicated that the most important factors for ITAQ were auditors' knowledge and skills, specifically IT and business process knowledge. By comparison, actual audit experiences suggest organizational factors as more important, specifically audit planning and the auditor-client relationship. We believe these differences between general perceptions and reported results suggest a potential opportunity to improve ITAQ via additional education and upfront development of the audit teams and processes.

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Determinants of Information Technology Outsourcing

Annals of the Alexandru Ioan Cuza University - Economics ◽

10.2478/aicue-2014-0008 ◽

2014 ◽

Vol 61 (1) ◽

pp. 66-80 ◽

Cited By ~ 3

Author(s):

Tatiana Mazza ◽

Stefano Azzali

Keyword(s):

Information Technology ◽

Panel Data ◽

Response Bias ◽

Financial Reporting ◽

Internal Control ◽

Task Complexity ◽

Firm Characteristics ◽

Client Firm ◽

Information Technology Outsourcing ◽

It Audit

Abstract Financial reporting is a key outputs of Information Technology (IT). Thus to assure the reliability of financial reporting, the IT audit has to be evaluated. The evaluation of IT Audit is necessary also when the IT is outsourced. This paper aims to identify the determinants of the Information Technology Outsourcing (ITO) decision in Italy and to test empirically the ITO framework developed theoretically by Lacity et al. (2011), using the variable construction based on Lacity et al. (2010). We use a questionnaire addressed to Italian companies which are today obliged to comply with Law 262/2005. The aim is to test the reliability of financial reporting through the evaluation of internal control, such as IT audit. We control for the non-response bias. We build a panel data for our regression model. We find that client firm characteristics, Task Complexity and ITO outcomes are significant for Italian listed companies in the ITO decision. The findings are original in that they concern a country which has specific characteristics and where very little empirical research exists on the topic.

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TASK FORMALIZATION METHOD OF THE FIRST LEVEL AUDIT SYSTEM

TECHNICAL SCIENCES AND TECHNOLOG IES ◽

10.25140/2411-5363-2019-2(16)-86-94 ◽

2019 ◽

pp. 86-94

Author(s):

Tatiana Neskorodieva ◽

Keyword(s):

Information Technology ◽

Data Analysis ◽

Technical Problem ◽

Organizational Structures ◽

Economic Data ◽

Target Setting ◽

Audit System ◽

Economic Information ◽

Automated Data Analysis ◽

It Audit

Urgency of the research. At present, the actual scientific and technical problem of information technology in the financial and economic sphere is the automation of data analysis of financial and economic information of enterprises. The solution of audit tasks based on automated data analysis is one of the actual problems. Therefore, there is a need to create a methodology for designing DSS auditing. Target setting. When designing an IT audit, it is necessary to ensure that they can be applied to the financial and economic data of enterprises in various industries, types of production, various organizational structures and IT accounting. Actual scientific researches and issues analysis. The latest open source publications were reviewed, including Audit 4.0 technology. Uninvestigated parts of general matters defining. The automatization of the tasks of the audit of the prerequisite of accounting is invariant with respect to the features of the enterprise. The research objective. The automatization tasks of the audit of the prerequisite of accounting is invariant with respect to the features of the enterprise. The statement of basic materials. The proposed methodology for formalizing tasks is based on the rules for constructing a one-to-one mapping of data from a subordinate to the checked premise and formalizing the interrelationships of primary accounting variables that characterize the rules of the premise. Conclusions. The proposed methodology for formalizing audit tasks allows them to be used to automate the solution of audit tasks for a wide class of enterprises.

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Information Technology Audit in Georgia

European Scientific Journal ESJ ◽

10.19044/esj.2017.v13n25p72 ◽

2017 ◽

Vol 13 (25) ◽

pp. 72 ◽

Cited By ~ 2

Author(s):

Tamta Beridze

Keyword(s):

Information Technology ◽

Public Sector ◽

Government Agencies ◽

Internal Auditing ◽

The Public ◽

Considerable Research ◽

Comprehensive Literature Review ◽

It Systems ◽

State Audit ◽

It Audit

With the development of information technology to carry out effectively their missions the largest part of a variety of organizations, government agencies and services have become dependent on computer systems. For each of the organization’s activities the IT environment must be properly studied and evaluated in which they perform the basic activities. Therefore, in such environment it is necessary to make the information technology audit of IT systems operating reliability and functionality in order to obtain reasonable assurance. IT governance and information systems audit is imperative for successful governance. This paper with a comprehensive literature review defines information technology audit, investigates how IT audit performs in the public sector of Georgia. Also it provides the thorough explanation of the experiences of the Georgian State Audit Office. The study analyses the challenges of the IT audit and point to future development directions of IT audit in the public sector. Although considerable research exists on IT control and on internal auditing, there is limited study that refers to IT evaluation control activities in the public sector auditing. As such, the findings from this research would generate new conclusion to enrich the existing literature on IT related auditing. The findings also may improve the IT evaluation activities in the Georgian public sector.

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Relationship between information technology auditors and auditees and their impacts on auditors

International Journal of Engineering Business Management ◽

10.1177/1847979019878980 ◽

2019 ◽

Vol 11 ◽

pp. 184797901987898

Author(s):

James Lapalme ◽

Victorien Kabiwa ◽

Pierre-Martin Tardif

Keyword(s):

Information Technology ◽

Significant Influence ◽

Interpretative Phenomenological Analysis ◽

Phenomenological Study ◽

Technical Skills ◽

Financial Statements ◽

Phenomenological Analysis ◽

Two Factors ◽

It Audit

The audit is fundamental to the reputation of the organization and to maintain its investors’ confidence, because it asserts the conformity of financial statements with good accounting practices. Therefore, information technology (IT) auditors are indispensable, since IT is pervasive. IT auditing training focuses on technical skills. However, it appears that good relationships between IT auditors and auditees are crucial to carrying out an IT audit engagement. This phenomenological study is based on interpretative phenomenological analysis. It explores what IT auditors experience, feel, and live in the context of difficult relationships and disagreements with auditees, and how this difficulty impacts these auditors, their audit engagements, and their career. The results highlight five categories of pressures on IT auditors within the scope of audit engagement. Moreover, the results indicate that the experience of the IT auditor and the support from his or her superiors are two factors which have significant influence on how the pressures are experienced. The results also suggest that the pressures experienced affect the IT auditors morally and physically and can impact the auditor’s career ambitions.

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Creating Self-Efficacy In Internal Auditors For Information Technology Audits: An On-The-Job Training Perspective

International Journal of Management & Information Systems (IJMIS) ◽

10.19030/ijmis.v18i3.8707 ◽

2014 ◽

Vol 18 (3) ◽

pp. 213 ◽

Cited By ~ 1

Author(s):

Nitaya Wongpinunwatana ◽

Patcharamai Panchoo

Keyword(s):

Information Technology ◽

Self Efficacy ◽

Social Cognitive ◽

Verbal Persuasion ◽

Internal Auditor ◽

Internal Auditors ◽

Mastery Experiences ◽

Research Findings ◽

And Performance ◽

It Audit

The objective of this study is to investigate how to create self-efficacy in internal auditors for information technology (IT) audits. This research conducts a case study to demonstrate that eight constructs affect internal auditor self-efficacy and performance. These constructs are personal factor, behavioral factor, environmental factor, verbal persuasion, emotional arousal, mastery experiences, modeling, and efficacy in an IT audit. This research applies social cognitive and motivational theories and analyzes these theories with the data collected from participants working at two telecommunication and two agricultural companies. The results indicate that the eight constructs affect self-efficacy and trainee performance. A model of creating self-efficacy in IT audit training for internal auditors is proposed from the research findings. Audit managers may consider using the modeling to boost self-efficacy in internal auditors for IT audits.

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QUERY BY EXAMPLE: ALTERNATIF AUDIT TOOLS UNTUK MENUNJANG PENUGASAN AUDITOR DALAM PENGUJIAN SUBSTANTIF

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v8i2.976 ◽

2008 ◽

Vol 8 (2) ◽

pp. 117

Author(s):

Oviliani Yenty Yuliana ◽

Josua Tarigan

Keyword(s):

Information Technology ◽

Key Words ◽

Preliminary Survey ◽

Query By Example ◽

Microsoft Access ◽

Access Database ◽

Public Accountants ◽

It Audit ◽

Business Sectors

Along with the growth of the information technology (IT), several audit tools are developed to help the auditorto do theirduties efficiently and effectively. ACL and IDEA are the popularexamples of the audit tools nowadays. However; for small and medium public accountants (KAP) and aUsaha Kecil Menengahn (UKM) business sectors, ACL and IDEA audit tools pricing are very expensive. Moreover, based on preliminary survey, many companies have already recorded theirtransactions into a database. It motivates a study to optimize the database features that has been owned by KAP and UKM as audit tools. Therefore the companies can reduce theirinvestment. In this paper, researchers propose the use of 'Query By Example" (QBE) in Microsoft Access database as the audit tools. QBE is expected as one of alternative of audit tools that can assist auditor task, especially in substantive test.Key words : Information Technology (IT), audit tools, Query By Example (QBE)

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