Audit sistem real time

dan on-line
 Definisi audit
Menurut (Arens dan Loebbecke,
2003)
Auditing sebagai proses pengumpulan
dan evaluasi bukti informasi yang dapat
diukur pada suatu entitas ekonomi yang
membuat kompeten dan independen
untuk dapat menentukan dan
melaporkan informasi sesuai dengan
kriteria yang telah ditetapkan. Audit
harus dilakukan oleh independen dan
kompeten.
Menurut (Mulyadi, 2002)
Auditing adalah proses yang sistematis
untuk memperoleh dan mengevaluasi
bukti secara objektif atas tuduhan
kegiatan ekonomi dan kegiatan dengan
tujuan untuk menetapkan tingkat
kesesuaian antara laporan dengan
kriteria yang telah ditetapkan, serta
penyampaian hasil kepada pengguna
yang bersangkutan.
Real time
&
On line
Real time adalah sistem pemrosesan data yang tidak boleh
ditunda karena waktu yang sangat terbatas, karena jika
terjadi penundaan pengolahan data akan mengakibatkan
sesuatu yang fatal. Contohnya yaitu pengolahan data hasil
pemantauan aktivitas gunung berapi, sistem pengendali rem
mobil, sistem pengendali reaktor nuklir, peralatan medis.

on-line adalah sistem yang akan langsung

memproses data yang diperoleh pada saat itu juga,
sehingga akan memungkinkan terjadinya antrian
data. Contohnya yaitu pada saat pemrosesan
transaksi online di depan teller bank, reservasi
kereta api, reservasi pesawat, dll.
Perbedaan real
time & on line
1. Waktu pengolahan data, pada pemrosesan
secara online waktu pengolahan datanya
terdapat delay karena ada pengantrian data,
sedangkan real time waktu pengolahan datanya
cepat.
2. Data dikirim kembali ke pengirim data
seketika itu juga, proses secara online mengirim
hasil prosesnya tergantung pada kebutuhan si
pengirim, sedangkan real time harus segera
mengirimkan hasil proses tersebut ke si
pengirim.
3. Dapat mengolah data secara direct access (akses secara
langsung). Proses online bisa mengolah data yang diterima secara
langsung maupun tidak langsung, sedangkan real time hanya dapat
mengolah data secara langsung.
Kelebihan
real time
 “
▸ mampu menyediakan informasi yang up to date.
▸Transaksi dapat diedit pada saat transaksi
direkam.
▸Koreksi kesalahan dapat dilakukan tanpa delay.
Kekurangan
real time
canggih.
“
▸Membutuhkan hardware dan software yang cukup

▸Sistem yang lebih kompleks.

▸Lebih sulit dan kompleks dalam membangun jejak
audit.
 Kelebihan & kelemahan on line

Kelebihan :
▸Menyediakan suatu informasi yang up to date.
▸Menyediakan suatu proses kontrol lebih awal.
▸Meniadakan proses sortir dan pengubahan data.

Kelemahan :
▸Membutuhkan peralatan yang lebih mahal.
▸Tidak dapat menggunakan batch kontrol.
 Real Time Audit (RTA)

suatu sistem untuk mengawasi kegiatan teknis

dan keuangan sehingga dapat memberikan
penilaian yang transparan tentang status saat ini
dari semua kegiatan dimana pun mereka berada.
 You can also split your content

White Black
Is the color of milk and Is the color of coal, ebony,
fresh snow, the color and of outer space. It is the
produced by the darkest color, the result of
combination of all the the absence of or complete
colors of the visible absorption of light.
spectrum.
 In two or three columns

Yellow Blue Red

Is the color of gold, Is the colour of the Is the color of blood,
butter and ripe clear sky and the deep and because of this it
lemons. In the sea. It is located has historically been
spectrum of visible between violet and associated with
light, yellow is found green on the optical sacrifice, danger and
between green and spectrum. courage.
orange.
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A complex idea can be

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White Gray Black

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This is a
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A B C

Yellow 10 20 7

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Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and the Is the color of blood, and because of
lemons. In the spectrum of visible deep sea. It is located between violet this it has historically been associated
light, yellow is found between green and green on the optical spectrum. with sacrifice, danger and courage.
and orange.

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and the Is the color of blood, and because of
lemons. In the spectrum of visible deep sea. It is located between violet this it has historically been associated
light, yellow is found between green and green on the optical spectrum. with sacrifice, danger and courage.
and orange.
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