IT Audit of Cloud Accounting Platform Based on Big Data

So far, the level of science and technology in China has experienced unprecedented development, at the same time, the computer level of our country has improved significantly. At present, more and more Big data technologies are gradually entering the field of vision of people, in most industries of our country they are dedicated to the research and application of big data technology. Big data, these can provide people with more and more reliable information.At the same time, it also brings great convenience to people’s daily life and brings creativity to enterprises.With the development of the times and the progress of science and technology, the application of modern computer technology can achieve the digitization of information technology audit. That is, the audit project data ion of digital IT are kept and stored according to actual needs. According to the relationship between different electronic documents, link and combine them to improve the efficiency of IT audit and minimize audit costs. In recent years, Our country’s informatization process has become deeper and deeper, which has brought great convenience to all walks of life. In traditional IT auditing, it has been unable to meet the current development needs. This requires redesigning IT auditing thinking, establishing a new framework, and creating digital IT auditing to meet the needs of the times and improve IT auditing efficiency. In this article, we will study all kinds of data in the digital IT audit project, and we will discuss the application audit of the cloud-based computing platform.Big Data, mainly the audit of cloud computing platform data, and whether it is effective in the input, processing and output process, in order to achieve the effect of high speed and high quality.Finally, summarize the research results.The efficiency of IT verification has improved significantly.

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

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.

IT Audit of Online Single Submission (OSS) Application version 1.1 with COBIT 5.0

Investment and One Stop Integrated Service Office (DPMPTSP) is a government agency that serves licensing and investment that uses the information system from BKPM RI, OSS 1.1. DPMPTSP of XYZ City found several obstacles in the use of OSS 1.1, including OSS 1.1 unable to display reports based on the type of permit, there were some licenses that were not integrated yet, there was no link with the licensing agency, so an OSS 1.1 system audit was needed. with a case study in DPMPTSP XYZ City. This audit aims to determine the OSS system capability level 1.1. which refers to the implementation process in DPMPTSP. The method used is descriptive qualitative with primary data type in the form of data from interviews with DPMPTSP. Data collection was carried out by interview and question methods from the COBIT 5 domain. Based on the results of an audit of research conducted using the CobIT 5.0 framework, resulting in a level of capability and recommendations. The current OSS system capability level 1.1, Evaluate, Direct and Monitor (EDM) domains are at capability level 2.6 (Managed), Align, Plan and Organize (APO) domains are at capability level 2.4 (Managed), Build domain, Acquire and Implement (BAI) are at capability level 2.3 (Managed), Deliver domains, Service and Support (DSS) are at capability level 2.3 (Managed), Monitor, Evaluate and Assess (MEA) domains are at level capability 2.6 (Managed). In this condition OSS 1.1 system governance has been implemented well in XYS City DPMPTSP with several recommendations to DPMPTSP so that it can be submitted to BKPM RI to improve OSS 1.1 system governance so that it runs more optimally.

Audit Infrastruktur IT Dalam Memenuhi Kebutuhan Bisnis

The audit of the Information Technology infrastructure in this journal uses the ISO 27001 standard which iscarried out at a company engaged in the service sector in West Sumatra Province. As a company that is quitedeveloped and already has an adequate IT infrastructure in running its business, it is felt necessary to carryout an IT audit to ensure whether the IT devices they have already have adequate internal controls and at thesame time as preventive measures for business risks such as: operational, reputation , legal, compliance andstrategic. Given that IT is an important asset in operations that can increase the added value andcompetitiveness of a company while its implementation contains various risks, companies need toimplement IT Governance.

Audit Infrastruktur IT Dalam Memenuhi Kebutuhan Bisnis (Studi Kasus : Perusahaan Yang Begerak Pada Bidang Jasa)

The audit of the Information Technology infrastructure in this journal uses the ISO 27001 standard which is carried out at a company engaged in the service sector in West Sumatra Province. As a company that is quite developed and already has an adequate IT infrastructure in running its business, it is felt necessary to carry out an IT audit to ensure whether the IT devices they have already have adequate internal controls and at the same time as preventive measures for business risks such as: operational, reputation , legal, compliance and strategic. Given that IT is an important asset in operations that can increase the added value and competitiveness of a company while its implementation contains various risks, companies need to implement IT Governance.

FEATURES OF IT-AUDIT PROJECTS AND SPECIFICS OF MANAGING THEM

In the conditions of rapid development of infrastructure and deepening of informatization of economic processes efficiency of enterprises’ activity, establishments and the organizations more and more depends on the information technologies used in control systems. Today, the environment of information technology as a structural component of the organization is a complex system that combines a variety of information, software, technical, human and other resources to achieve the goals of the organization, enterprise or institution. This, in turn, leads to a growth in the need to increase the efficiency and cost-effectiveness of information technology, increase the advantages and eliminate the disadvantages of their use, as well as justification of information technology costs. To meet this need, the regular use of information technology audit in the enterprise management system is becoming increasingly important. The analysis of works of domestic and foreign scientists and researchers in the field of IT audit and projects management of IT audit is executed. Features of IT audit projects are revealed. Based on the results of the analysis of the features of IT audit projects, their classification is carried out. Models, methods and mechanisms of IT audit project management are analyzed. Based on the analysis, their weaknesses are identified, the main problems and factors influencing their management are identified. It is determined that IT audit projects have unique IT risk factors, quality aspects, criteria and basis of evaluation, as well as dependence on major stakeholders. Tasks and goals of IT audit project management are formulated. Stages of implementation of IT audit projects, criteria of their formation, mechanisms and tools of their management are allocated. Features of products of IT audit projects, its characteristics and value criteria are considered. The main stakeholders of the IT audit project have been identified. The categories of IT risks inherent in IT audit projects are identified.

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

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

Study on the reliability assessment and early-warning method of online auditing based on the perspective of IT control

PurposeAn important issue in online auditing is how to improve the reliability of online auditing in order to reduce the overall audit risk. In this paper, a reliability assessment and early-warning method of online auditing based on RC (rank centroid), AHP (analytic hierarchy process) and GM (1,1) is proposed from the perspective of information technology (IT) audit risk control.Design/methodology/approachThe paper begins by structuring the AHP hierarchy to the reliability assessment of online auditing used in China. Then, RC is used to rank the importance of the assessment criteria. Pairwise comparisons of criteria are made based on the rank results of RC, and this leads to a matrix of comparisons. Next, the comparison matrices are translated into weights, and the reliability assessment and early-warning model of online auditing is constructed using the GM (1,1) model. A case illustration is given to analyze the application of this method.FindingsResearch results show that the reliability of the evaluation method designed in this paper is rigorous and effective. The reliability assessment and early-warning method of online auditing based on RC/AHP/GM (1,1) can assess and give an effective early warning of reliability changes in an online auditing system, which can meet the needs of current online auditing projects.Practical implicationsThe results of this study have good potential for widespread future implementation of online auditing projects.Originality/valueAn effective reliability assessment and early-warning method of online auditing is proposed from the perspective of IT audit risk control in this study.