Setelah menyelesaikan mata kuliah ini mahasiswa mampu menerapkan teknik dan metode audit serta tools
pendukung dalam menyusun, melaksanakan, serta pelaporan audit
2. Pendekatan Pembelajaran
- Metode: Ceramah, Diskusi, Simulasi, Project Case Learning, dan kunjungan lapangan.
- Media: Whiteboard, Website, E-Learning (Moodle/GoogleClassroom, Video, dan LCD Proyektor.
- Tugas: Makalah, dan Laporan
Materi memberikan pemahaman dasar mengenai teknik, metode dan aturan yang dibutuhkan oleh seorang
auditor dalam melaksanakan proses audit termasuk pengetahuan mengenai tools yang dapat digunakan sampai
dengan standar, prosedur dan guideline audit teknologi informasi.
Topik bahasan:
1. Auditing and Internal Control [Information integrity, reliability and validity, Legal issues impacting it,
Control and audit, Auditing concerns]
2. Auditing IT Governance Controls [Planning the Audit, Organizing the Audit, Preliminary Review, Field
Work and Implementing Audit Methodology]
3. Auditing Operating Systems and Networks [Requirements of Effective Operating System Performance,
Operating System Security, Access controls, Subschema restricting access]
4. Auditing Database Systems [Access and Authentication Auditing,User and Administrator Auditing,
Suspicious Activity Auditing, Vulnerability and Threat Auditing]
5. Systems Development and Program Change Activities [Systems development life cycle, Controlling systems
development activities, Systems Authorization Activities, User Specification Activities]
6. Transaction Processing and Financial Reporting Systems Overview [The expenditure cycle, The conversion
cycle, The revenue cycle, Relationship between Transaction Cycles]
7. Computer Assisted Audit Tools and Techniques [Application controls (Input controls, Processing controls),
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Mata kuliah yang harus diambil oleh mahasiswa sebelum mata kuliah ini
[Tuliskan apa yang akan kita laksanakan dan laksanakan apa yang telah dituliskan. Semoga Bapak/Ibu diberi kekuatan dalam menajalankan amanah ini] @Prodi TiF
Output controls, Testing computer application controls (Black box approach, White box approach),
Computer aided audit tools and techniques for testing controls]
8. Data Structures and CAATTs for Data Extraction [Data structures, Sequential Structure, Indexed
Structure, Pointer Structures, Hierarchical and Network Database Structures, Relational Database
Structure, Anomalies, Structural Dependencies, and Data Normalization]
9. Auditing the Revenue Cycle [Revenue cycle accounts, Performing risk assessment procedures in the
revenue cycle, Revenues: identifying inherent risks, Criteria for revenue recognition, Accounts receivable:
identifying inherent risks]
10. Auditing the Expenditure Cycle [Inherent and Control Risks, Audit Strategy, Consideration of Internal
Controls, Initial Assessment of Control Risk, Computer-Assisted Tests of Controls]
11. Enterprise Resource Planning Systems [ERP core applications, Online analytical processing, OLTP versus
OLAP servers]
12. Business Ethics, Fraud, and Fraud Detection [Ethical Issues in Business, Role of Management, Ethical
Development, Computer Ethics, Fraud & Accountants]
13. Using COBIT to Perform IT Audits [The COBIT Framework, COBIT Audience: Management, Users and
Auditors, COBIT Business Objective Orientation, COBIT Components for IT Process, Define a Strategic
Information Technology Plan, Acquire and Maintain Application Software, Assess Internal Control
Adequacy]
4.Referensi
1. Hall, James A., 2011, “Information Technology Auditing and Assurance”, Third Edition, South-Western.
2. Moeller, Robert., 2010, “IT Audit, Control, and Security”, John Wiley & Sons, Inc.
3. Senft, Sandra and Gallegos, Frederick, 2009, “Information Technology Control and Audit”, CRC Press.
4. IT Governance Institute , 2007, “COBIT 4.1 Framework Control Objectives Management Guidelines
Maturity Models”.
5. Gondodiyoto, Sanyoto, 2007, “Audit sistem informasi + Pendekatan COBIT”, Mitra Wacana Media.
6. Topik terkini diperkenankan.
LCD Projector
Website
E-Learning (Moodle, dan atau Googleclassroom)
Video, Streaming, dll
E-Mail, Whatsapp, dll
Case Study
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Dapat dibuat sendiri dengan mengikuti form ini
**)
Mata kuliah yang harus diambil oleh mahasiswa sebelum mata kuliah ini
[Tuliskan apa yang akan kita laksanakan dan laksanakan apa yang telah dituliskan. Semoga Bapak/Ibu diberi kekuatan dalam menajalankan amanah ini] @Prodi TiF
Nilai Tugas : 10 - 25 %
Nilai Quiz : 10 – 15 %
Nilai UTS : 10 - 25 %
Nilai UAS : 25 – 30 %
Nilai Akhir = (Nilai Partisipasi x 10%) + ( Nilai Tugas x nilai %) + (Nilai Quiz x n
%) +
(Nilai UTS x nilai%) + (Nilai UAS x nilai%)
-----------------------------------------------------------------------------------------------------------------------------------------------------
*)
Dapat dibuat sendiri dengan mengikuti form ini
**)
Mata kuliah yang harus diambil oleh mahasiswa sebelum mata kuliah ini
[Tuliskan apa yang akan kita laksanakan dan laksanakan apa yang telah dituliskan. Semoga Bapak/Ibu diberi kekuatan dalam menajalankan amanah ini] @Prodi TiF