scholarly journals Analyzing COBIT 5 IT Audit Framework Implementation using AHP Methodology

2017 ◽  
Vol 1 (2) ◽  
pp. 33
Author(s):  
Mutiara AB ◽  
Prihandoko ◽  
Prasetyo E ◽  
Widya C
Keyword(s):  
Internal Control ◽  
Best Practice ◽  
It Governance ◽  
User Requirement ◽  
Business Objective ◽  
Main Support ◽  
It Audit ◽  
Role Of It ◽  
And Control ◽  
Hierarchy Process

COBIT has been known as the best practice standard in IT Governance, both in management or evaluated of the IT utilization. The role of IT Audit framework to evaluate the benefits of Information Technology in an enterprise either its gain benefits or fail in order to achieved the business objective.  In Indonesia, most organization has been implemented the IT as their main support of process business, and deliberately conduct the evaluation of the implementation used some IT Audit framework such as ITIL, TOGAF, COBIT and other Government rule. Those frameworks have been known as an IT governance framework, most of organizations are choosing COBIT and ITIL due to the internal control issues.  Therefore, this research will be focus on COBIT 5 utilization as an IT audit frameworks,  a comparison also will be done between the COBIT 5 and ITIL. The comprehensive parameters in COBIT 5 which provides 5 category process in two domain, management and control will be the variables of prioritizing process among them for each object.  This paper will analyze the use of those parameters for some selected organization and prioritize them using the Analytical Hierarchy Process (AHP) methodology that will lead to create a new model of IT Audit frameworks based on the user requirement and opinion.  the analyzing process the implementation of COBIT 5 framework in some organizations, and priorities the preferred attributes of COBIT 5 that very likely and suitable to the culture and needs of user in Indonesia using AHP Methodology, and create the best qualified model of IT Audit that fit with the requirements of the organizations especially for Indonesia organizations and companies.

scholarly journals Evaluasi Kinerja Tata Kelola TI Terhadap Penerapan Sistem Informasi Starclick Framework COBIT 5 (Studi Kasus: PT. Telekomunikasi Indonesia, Tbk Semarang)

2016 ◽  
Vol 2 (3) ◽  
pp. 157-166
Author(s):  
Guido Waluyan ◽  
Augie David Manuputty
Keyword(s):  
Information System ◽  
Best Practice ◽  
Reference Model ◽  
It Governance ◽  
Application Framework ◽  
Sales Process ◽  
Control Objective ◽  
Information Media ◽  
Corporation Management ◽  
And Control

Abstract— Information Technology (IT) Governance used for building a system to help companies in the decision-making process which involve stakeholders and all the company elements. PT. Telekomunikasi Indonesia, Tbk. engaged in Telecommunication, Information, Media, Edutainment and Services (“TIMES”) and aim of giving a competitive price with high quality TIMES that becoming the best corporation-management model in Indonesia. Starclick is one of the Information System, which support business objectives in sales process using a map. To ensure the quality of IT governance on that application, framework as reference model is required. Control Objective for Information and related Technology (COBIT) providing a best-practice reference that covers the entire business organization and explained it in a structured-logical activity that effectively can be manage and control. The result of this study is the measurement of capability level only reach manage process level. Keyword—  COBIT 5, Information System, IT Governance, Telkom Semarang, Qualitative.  Intisari— Tata kelola Teknologi Informasi (TI) digunakan untuk membangun suatu sistem yang membantu perusahaan dalam proses pengambilan keputasan dimana melibatkan para pemangku kepentingan dan elemen-elemen terkait dalam perusahaan. PT. Telekomunikasi Indonesia, Tbk. adalah perusahaan yang bergerak dibidang layanan Telecommunication, Information, Media, Edutainment dan Services (“TIMES”) dengan tujuan memberikan layanan TIMES yang berkualitas tinggi dengan harga yang kompetitif dan menjadi model pengelolaan korporasi terbaik di Indonesia. Usaha dalam menunjang tujuan bisnis telah didukung oleh beberapa Sistem Informasi (SI) antara lain Starclick yang mendukung proses penjualan menggunakan peta. Diperlukan suatu kerangka kerja sebagai reference model, untuk memastikan kualitas tata kelola TI pada penerapan aplikasi “Starclick” tersebut. Control Objective for Information and related Technology (COBIT) menyediakan referensi best practice yang mencakup keseluruhan proses bisnis organisasi dan memaparkannya dalam struktur aktivitas-aktivitas logis yang dapat dikelola dan dikendalikan secara efektif. Hasil dari penelitian pengukuran tingkat kapabilitas baru mencapai level manage process.   Kata Kunci— COBIT 5, Sistem Informasi, Tata Kelola TI, Telkom Semarang, Kualitatif.

Assessment COBIT 5 Support Time Efficiency in IT Services at PT. XYZ

2015 ◽  
Vol 2 (1) ◽  
pp. 53-62
Author(s):  
Doni Luanda
Keyword(s):  
Best Practice ◽  
Good Practice ◽  
It Governance ◽  
It Services ◽  
Apo E ◽  
Systems And Control ◽  
Technical Issues ◽  
And Control ◽  
Control Association ◽  
Support Time

COBIT (Control Objectives for Information and related Technology) developed by ISACA(Information Systems and Control Association) and ITGI (Information Technology GovernanceInstitute) in 1992 and then used as a model of IT governance started from planning to evaluation.COBIT will always be synchronized with the standards, best practice and guidance within anorganization / company.COBIT is an IT governance framework good practice applicable International which is useful forunderstanding how a Manager managing and bridging the gap within an organization / companybetween requirements, technical issues, business risks that may arise and control to be delivered to thestakeholders. COBIT 5 is divided into 5 domains and the 37 IT process, they are:1. Evaluate, Direct and Monitor (EDM). è 5 IT process.2. Align, Plan and Organize (APO). è 13 IT process.3. Build, Acquire and Implement (BAI). è10 IT process4. Deliver, Service and Support (DSS). è 6 IT process5. Monitor, Evaluate and Assess (MEA). è 3 IT processIn the discussion of this paper author will discuss about Assessment COBIT 5 to support timeefficiency in IT services at PT.XYZ in area domain Align, Plan and Organize (APO) especially in“Manage business agreements – APO09” at the company where the author works.

scholarly journals An Integrated Framework To Implement It Governance Principles At A Strategic And Operational Level For Medium-To Large-Sized South African Businesses

2013 ◽  
Vol 12 (7) ◽  
pp. 835 ◽  
Author(s):  
Riana Goosen ◽  
Riaan Rudman
Keyword(s):  
South African ◽  
Best Practice ◽  
Ad Hoc ◽  
It Governance ◽  
Governance System ◽  
Integrated Framework ◽  
Business Environments ◽  
Operational Level ◽  
General Business ◽  
And Control

In todays technologically advanced business environments, Information Technology (IT) has become the center of most, if not all, business activities; consequently, the King III report in South Africa dedicated a chapter to IT governance principles, making senior management responsible for implementing such principles. The King IIIs implementation guidance lacks detail as to how to implement its principles. Although various guidelines in the form of IT control frameworks - models and standards - exist, it remains theoretical in nature. Companies tend to view these control frameworks on an individual basis, implementing them in an ad hoc manner, resulting in the implementation of an inefficient IT governance system that either addresses strategic areas, but not operational areas, of a business or vice versa.The purpose of this study is to develop an IT best practices integrated framework that can assist management in implementing an effective IT governance system at both a strategic and operational level. The integrated framework was developed by performing a detailed literature review of selected best practice control frameworks and its underlying processes. By combining the relevant processes of the control frameworks and aligning them to general business imperatives, IT governance principles can be implemented at a strategic level. By identifying and linking the relevant business imperatives and control areas to the access paths of an IT system, IT governance principles can be implemented at an operational level. By making use of the integrated framework, an IT governance system can be implemented at both a strategic and operational level.

scholarly journals THE INCREASING ROLE OF IT AUDITORS IN FINANCIAL AUDIT: RISKS AND INTELLIGENT ANSWERS

2018 ◽  
Vol 16 (0) ◽  
pp. 81-93
Author(s):  
Gergő Barta
Keyword(s):  
Business Processes ◽  
Current Situation ◽  
Business Organizations ◽  
Erp Systems ◽  
It Systems ◽  
Financial Audit ◽  
It Audit ◽  
Role Of It ◽  
And Control

Financial auditing cannot be imagined without the involvement of IT specialists since business processes are designed to be served by IT components such as ERP systems, online customer-facing applications, databases etc. Financial auditors therefore exposed to IT system and control reliance want to gain reasonable assurance that data and transactions stored in IT systems cannot be modified, access is controlled, and there is no suspicion of any fraud at business organizations. The paper tries to understand the current situation of IT audit involvement in financial auditing, interpret risks that parties face and provide some solutions by use of intelligent applications.

THE DEVELOPMENT OF ACCOUNTING AND INTERNAL CONTROL FOR THE NATIONAL LAND SYSTEM OF THE USA

1994 ◽  
Vol 21 (1) ◽  
pp. 189-213
Author(s):  
Michael P. Schoderbek
Keyword(s):  
United States ◽  
Internal Control ◽  
The United States ◽  
Record Keeping ◽  
Governmental Accounting ◽  
Land System ◽  
The Usa ◽  
And Control

This paper examines the early accounting practices that were used to administer the United States' national land system. These practices are of significance because they provide insights on early governmental accounting and they facilitated an orderly settlement of the western territories. The analysis focuses on the record-keeping and control practices that were developed to meet the provisions of the Land Act of 1800 and to account for land office transactions. These accounting procedures were extracted from the correspondence between the Department of the Treasury and the various land officers.

Pengembangan SIA Terintegrasi: Pengaturan Pembelian Kredit di PT Toyonaga Indonesia

2019 ◽  
Vol 4 (1) ◽  
pp. 142-148
Author(s):  
Dealin Mahaputri Leonika
Keyword(s):  
Qualitative Research ◽  
Internal Control ◽  
Business Processes ◽  
System Development ◽  
Application System ◽  
Development Life Cycle ◽  
Descriptive Approach ◽  
System Information ◽  
Main Support ◽  
Developing System

Abstract-- PT Toyonaga Indonesia is a manufacturing company engaged in the automotive field, the importance of purchasing activities as the main support in the process production and as revenue company , it is very necessary for  system that is mutually integrated computerized between one part and another. PT Toyonaga Indonesia has no system that can integrate between parts to facilitate internal control of the company. This study using method a qualitative research with a descriptive approach, which developing system design using a system development, system structured cycle due to SDLC is a recognized method and is used a lot of system development, steps structured and practical, tools from SDLC using more diagrams so easy to understand, the stages are related to each other. The results show that the system has been running well in PT Toyonaga Indonesia, but the system has not run effectively and efficiently so it is designed with an application system called Entrepreneurial Purchasing System to facilitate the company's business processes, especially in the field of credit purchases.   Keywords-- System Information Accounting In Purchase Credit   Abstrak--PT Toyonaga Indonesia adalah perusahaan manufaktur yang bergerak dibidang otomotif, karena begitu pentingnya kegiatan pembelian sebagai penunjang utama dalam proses produksi dan perolehan profit perusahaan maka sangat dibutuhkannya sistem yang saling terintegrasi secara komputerisasi antara satu bagian dengan bagian lain. PT Toyonaga Indonesia belum terdapat sistem yang dapat berintegrasi antar bagian untuk memudahkan pengendalian internal perusahaan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif yaitu dengan mengembangkan perancangan sistem dengan menggunakan sistem tersturktur System Development Life Cycle karena SDLC merupakan metode yang diakui dan digunakan banyak pengembangan sistem, alur tahapannya terstruktur dan praktis, tools alat-alat dari SDLC menggunakan diagram yang lebih mudah dimengerti, tahapannnya terkait satu sama lainnya. Hasil penelitian menunjukan bahwa sistem yang berjalan pada PT Toyonaga Indonesia sudah berjalan dengan baik, namun sistem belum berjalan secara efektif dan efisien maka dirancang dengan sistem aplikasi dengan nama Purchasing Entris System agar memudahkan proses bisnis perusahaan khususnya dalam bidang pembelian kredit.   Kata Kunci--Sistem Informasi Akuntansi Pembelian Kredit    

IT Governance in Romania: A Case Study

2009 ◽  
Vol 9 (1) ◽  
pp. 1850158 ◽  
Author(s):  
Mirela Gheorghe ◽  
Pavel Nastase ◽  
Dana Boldeanu ◽  
Aleca Ofelia
Keyword(s):  
Best Practices ◽  
Financial Institutions ◽  
It Governance ◽  
Status Report ◽  
Policies And Procedures ◽  
Governance Practices ◽  
Global Status ◽  
Using Data ◽  
And Control

Relatively new in Romania, IT governance is defined as procedures and policies established in order to assure that the IT system of an organization sustains its goals and strategies. This bundle of policies and procedures, following the best practices in the area, intends to guide and control the IT function in order to add value to the organization and to minimize IT risks. The purpose of the research is to identify the measure in which the IT governance practices are implemented to the level of the financial institutions in Romania. The goal of this paper is a comparative analysis for implementing IT governance using data offered by the IT Governance Institute. This institute makes every year a study (IT Governance Global Status Report – 2006) to determine a sense of priorities and to develop actions for implementing IT governance, using data which acknowledges once more the need for all organizations to have tools and services to assure an efficient IT governance. In this way, the research will analyze, in the field of Romanian financial institutions, the most serious IT problems pointed out by the respondents from the last year, the most efficient measures considered by top management for resolving problems pointed out, the best used practices in IT governance and the most used frameworks for implementing IT governance practices.

scholarly journals Quality improvements on creative industry by using Six Sigma: a study case

2018 ◽  
Vol 154 ◽  
pp. 01088
Author(s):  
Dwi Adi Purnama ◽  
Riadho Clara Shinta ◽  
Vembri Noor Helia
Keyword(s):  
Six Sigma ◽  
Textile Industry ◽  
Fuzzy Ahp ◽  
Creative Economy ◽  
Creative Industry ◽  
Quality Improvements ◽  
Sigma Level ◽  
Study Case ◽  
And Control ◽  
Hierarchy Process

Indonesia has several creative economy sectors that rapidly developed and potentially can be improved to 7% annually. One of them is textile industry specifically bag industry. This industry’s development could enhance the production of commodities and emerge other SMEs to initiate the similar field. Therefore, to raise its profit, customer’s satisfaction must be elevated by minimizing defected products. In order to support it, an improvement on production process is a must. This research employs Six Sigma methods integration with Fuzzy Analytical Hierarchy Process (Fuzzy AHP)-Failure Mode and Effect Anlysis (FMEA). Six Sigma is designated to analyze the level of products’ defect through Define, Measure, Analyze, Improve, and Control (DMAIC) stages and assess the factors that cause the defects by using Fuzzy AHP decision support system and FMEA in risk analysis on defect. The result of the research shows the shortage of defects that demonstrated by DPMO indicator and Sigma level. It is identified that the number of DPMO was being reduced from 20003.75 to 11185.73. While Six Sigma level demonstrated the enhancement from 3.61 to 3.86. Those suggest that the improvement solution provides has significant effect on the defects decreasing at the bag convection industry.

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