scholarly journals IT General Controls Testing: Assessing the Effectiveness of User Access Management

2019 ◽  
Vol 14 (1) ◽  
pp. 15-34 ◽  
Author(s):  
Lorraine Lee ◽  
Rebecca Sawyer
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Accounting Information ◽  
Access Management ◽  
Graduate Level ◽  
General Control ◽  
Accounting Information Systems ◽  
User Access ◽  
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.

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

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.

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

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.

IT Audit Drivers

2014 ◽  
pp. 129-148
Author(s):  
Stephen D. Gantz
Keyword(s):  
It Audit

IT audit resources: Challenges and solutions

EDPACS ◽  
2018 ◽  
Vol 57 (6) ◽  
pp. 8-10
Author(s):  
Adam Kohnke
Keyword(s):  
It Audit

Cloud-Based IT Audit Process

2011 ◽  
pp. 15-32
Author(s):  
Jeremy Rissi ◽  
Sean Sherman
Keyword(s):  
Audit Process ◽  
It Audit

scholarly journals The Post Office Horizon IT scandal and the presumption of the dependability of computer evidence

2020 ◽  
pp. 49-70
Author(s):  
James Christie
Keyword(s):  
Software Testing ◽  
Post Office ◽  
Financial Systems ◽  
Poor Control ◽  
Extensive Experience ◽  
Testing Complex ◽  
It Audit ◽  
Horizon Case

The Post Office Horizon scandal attracted my interest because of my extensive experience in IT audit and software testing. I have worked on fraud investigations, and also on developing and testing complex financial systems. The Horizon case covered many issues of which I have experience. I was dismayed at the Post Office’s poor control over their systems and their unprofessional conduct in investigations. However, the presumption of computer dependability, which both they, and the courts, relied upon to secure convictions, truly shocked me. All of my experience has taught me that this presumption is naïve and unjustifiable. This is a personal response to the Post Office Horizon scandal. Index words: Post Office Horizon scandal; fraud investigations; poor control; presumption of computer dependability

Methodological Aspects of IT Audit As a Tool for Improving the Eff ectiveness of Internal Control

Auditor ◽  
2021 ◽  
Vol 7 (1) ◽  
pp. 25-29
Author(s):  
ZHanna Kyevorkova
Keyword(s):  
Internal Control ◽  
Information Technologies ◽  
Business Processes ◽  
Economic Entity ◽  
Key Issues ◽  
Modern Information ◽  
Organizational Activities ◽  
It Audit ◽  
Methodological Aspects ◽  
Data Audit

Th e article reveals the methodological aspects and key issues of data audit, tracked directly by programs using information technologies, the soft ware of which allows you to automate the organizational activities of an economic entity for the development of various business processes. Th e article reveals the author’s position of the practice of applying the results of IT audit and its directions at each stage of the audit, taking into account the audit procedures carried out, modern information technologies that allow internal control to work more eff ectively, analyze the functioning of IT audit, changes in the organization and develop scientifi cally based tools that allow IT audit to be rebuilt in accordance with changes in the situation in the activities of economic entities.

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

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.

Sign in / Sign up

Export Citation Format

Share Document