Alat Audit Berbantuan

Komputer dan Teknik

(CAAT)
Debora Ernauli Boru Siahaan
Nadhilah Ghassani
Lauren Rina Prasojo
Firdauna Nahda
Niken Ayu Suwitowati
 Mengontrol Output Sistem
Batch Sistem
Batch biasanya menghasilkan output dalam bentuk
hard copy, yang biasanya memerlukan keterlibatan
perantara dalam produksi dan distribusinya. Output
dihapus dari printer oleh operator komputer,
dipisahkan menjadi lembar dan dipisahkan dari
laporan lain, ditinjau kebenarannya oleh kontrol data
petugas, dan kemudian dikirim melalui surat antar
kantor ke pengguna akhir. Setiap tahap dalam proses
ini adalah titik paparan potensial di mana output
dapat ditinjau, dicuri, disalin, atau salah arah.
Out Spooling
Kontrol Data

Program Cetak
Distribusi Lapangan
Ledakan
Kontrol Pengguna
Limbah Akhir
 Out Spooling
Pembuatan file output sebagai langkah perantara dalam proses pencetakan menyajikan paparan
tambahan. Seorang penjahat komputer dapat menggunakan kesempatan ini untuk melakukan
salah satu tindakan tidak sah berikut:

• Akses file output dan ubah nilai data penting (seperti jumlah dolar pada memeriksa). Program
printer kemudian akan mencetak output yang rusak seolah-olah itu diproduksi oleh keluaran
dijalankan. Menggunakan teknik ini, seorang penjahat dapat secara efektif menghindari kontrol
pemrosesan yang dirancang ke dalam aplikasi.
• Akses file dan ubah jumlah salinan output yang akan dicetak. Ekstra salinan kemudian dapat
dihapus tanpa pemberitahuan selama tahap pencetakan.
• Buat salinan file output untuk menghasilkan laporan output ilegal.
• Hancurkan file output sebelum pencetakan output berlangsung.

Auditor harus mewaspadai potensi paparan ini dan memastikannya akses dan prosedur cadangan
tersedia untuk melindungi file keluaran.
Program Cetak
Ketika printer tersedia, program jalankan cetak menghasilkan output hard copy dari file output. Program cetak seringkali
merupakan sistem yang kompleks yang memerlukan intervensi operator. Berikut ini empat jenis tindakan operator:

1. Jeda program cetak untuk memuat jenis dokumen keluaran yang benar (centang saham, faktur, atau bentuk khusus
lainnya).
2. Memasukkan parameter yang diperlukan oleh proses cetak, seperti jumlah salinan yang akan dicetak.
3. Mulai ulang proses cetak pada pos pemeriksaan yang ditentukan setelah kerusakan printer.
4. Menghapus hasil cetak dari printer untuk ditinjau dan didistribusikan.

Kontrol program cetak dirancang untuk menangani dua jenis eksposur yang disajikan oleh lingkungan ini:
5. produksi salinan output yang tidak sah dan
6. penelusuran karyawan tentang data sensitif.
 Ledakan
Ketika laporan keluaran dihapus dari printer, mereka pergi ke meledak
panggung untuk memiliki halaman mereka dipisahkan dan
disusun. Kekhawatiran di sini adalah bahwa meledak Petugas
dapat membuat salinan laporan yang tidak sah, menghapus
halaman dari laporan, atau baca informasi sensitif. Kontrol utama
terhadap paparan ini adalah pengawasan. Untuk laporan yang
sangat sensitif, bursting dapat dilakukan oleh pengguna akhir.
 Limbah.
Limbah keluaran komputer menunjukkan potensi paparan.
Penting untuk menghapus laporan yang dibatalkan dan
salinan karbon dari kertas multi bagian yang dihapus selama
meledak dengan benar. Penjahat komputer telah diketahui
menyaring kaleng-kaleng sampah mencari output yang
dibuang sembarangan yang dianggap oleh orang lain tidak
ada nilainya.
 Kontrol Data Distribusi Laporan
grup kontrol data Risiko utama yang terkait
bertanggung jawab untuk dengan distribusi laporan
memverifikasi keakuratan termasuk laporan hilang,
output komputer sebelum dicuri, atau salah arah dalam
didistribusikan kepada pengiriman ke pengguna.
pengguna Sejumlah ukuran kontrol
dapat meminimalkan paparan
ini
 Kontrol Pengguna
Akhir
Setelah di tangan pengguna, laporan keluaran
harus diperiksa kembali untuk setiap kesalahan
yang mungkin telah menghindari tinjauan
petugas kontrol data.

Faktor-faktor yang mempengaruhi lamanya waktu laporan

hard copy adalah dipertahankan termasuk:
• Persyaratan hukum yang ditentukan oleh lembaga
pemerintah, seperti IRS.
• Jumlah salinan laporan yang ada. Ketika ada banyak
salinan, beberapa di antaranya dapat ditandai untuk
retensi permanen, sedangkan sisanya dapat dihancurkan
setelah digunakan.
• Adanya gambar magnetik atau optik dari laporan yang
dapat bertindak sebagai permanen cadangan.
Menguji Kontrol Aplikasi Komputer
pendekatan
kotak putih
(melalui
komputer).
• Keaslian
• Akurasi
• Kelengkapan
kotak hitam • Redundansi
• Mengakses tes
(sekitar • Jejak Audit
komputer) • Kesalahan
Pembulatan
pendekatan
Table Of Contents

01 About This Day 03 My Week

You can describe the topic You can describe the topic
of the section in here of the section in here

02 Notes 04 Conclusions
You can describe the topic You can describe the topic
of the section in here of the section in here
Where Are We Right Now?

It’s important that you organize your weeks to have an even

better outcome at High School! Use this slide to mark the
week and month you currently are to make your life even
easier!

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Month
1 2 3 4 5 6
Week
Find Us Everywhere

If you want to modify the photos, click on them and replace them with your own
Habit Tracker

M Tu W Th F Sa Su

10 11 12 13 14 15 16
My Goals

Drink more water 70%

90% Do more sport

Read once per 40%

day
Don’t Forget!

Before 10:00 My thoughts Before noon

Watch today’s news Plan this weekend’s trip

“Venus has a beautiful
Bake c-rolls for name and is the second Get a massage
tomorrow planet from the Sun. It’s
Call Karen and gossip terribly hot—even hotter Try new videogame
than Mercury—and its demo
Buy Ana’s birthday gift Comb Argos a little bit
atmosphere is extremely
Read Marian’s tweets poisonous” Walk with Shadow
Customizable Calendar
SUN MON TUE WED THU FRI SAT

Week 01 01 02 03

Week 02 04 05 06 07 08 09 10

Week 03 11 12 13 14 15 16 17

Week 04 18 19 20 21 22 23 24

Week 05 25 26 27 28 29 30

Reminders Tests Online class Workshops

My Week 03
You can describe the topic
of the section in here
It’s Important that You Know...

Objectives
Venus has a beautiful name and is the second
planet from the Sun. It’s terribly hot, even hotter
than Mercury, and its atmosphere is extremely
poisonous

Homework
Saturn is a gas giant and has several rings. It's
composed mostly of hydrogen and helium. It was
named after the Roman god of wealth and
agriculture
Starting Fresh! Starting Anew!

MON TUE WED THU FRI

● Eat ● Read “A
breakfast ● Cook my ● Take my ● Make my Great
with mom dinner laundry and homework History
● Login my ● Go to Ines’s garbage out on time Book”
online to have ● Be positive ● Pick up ● Go to the
classes lunch ● Plan next Alex beauty
● Help ● Visit auntie day ● Shopping salon
Arantxa Kenia and ● Make my with Luigi ● Pick up all
with uncle Hugo homework Gin of the
Biology groceries
 1770
Is the first year to celebrate Joseph Priestley was the
National Rubber Eraser Day founder of the eraser’s gum
On Wednesday...

At 7:00 A.M. At 9:30 A.M.

I must log in my class and take I can send those notes to my
notes with my Slidesgo dearest friend who is out sick
template

At 9:00 A.M. At 10:00 A.M.

After the end of my class, I can I can seal the envelopes and
write notes of what I learned send them with the post office
This Friday, I Will...

12:00 13:00 14:00

Ceres is located in the The Sun is the star at the Pluto is now considered a
main asteroid belt center of the Solar System dwarf planet

15:00 16:00 17:00

Earth is the third planet Despite being red, Mars is Neptune is the farthest
from the Sun and the only actually a cold place planet from the Sun
one
You can describe the topic of
the section in here

Conclusions

04
Final Results

80

60

40

20

0
A B C D

To modify this graph, click on it, follow the link,

modify the data and paste the new graph here Jupite Mars
r
 15,353 1,500+
Rubber erasers sold since the 2000s National Days in the U.S.

1858
Was when Hyman Lipman patented an
eraser at a pencil’s tip
Steps To Make a Rubber Eraser

Start!
Start your creative process 01
by understanding the eraser
Research
02 By knowing the history,
you will be able to create!
Voilà
Your idea has come! Now, 03
it’s time to make it work
Create
04 Experiment and create
your rubber eraser!
 “Everyone makes mistakes.
That is why there is an eraser in
every pencil. When in doubt,
rub it out!”
—Someone Famous
Conclusions

01 Rubber erasers are the best there could be: they wipe mistakes
out!
02 #NationalRubberEraserDay is actually a big thing in the U.S.
03 Our research was unable to find the creator of the Eraser Day
04 April 15, 1770, marks the founding of the rubber eraser
05 It’s OK to make a mistake or two. Find your eraser to fix them!
05 Artists, writers, students and accountants find erasers as handy
06 We all make mistakes while holding a pencil in our hand
07 Nowadays, we can erase our mistakes away… Thankfully
 THANKS!
Do you have any questions?

addyouremail@freepik.com
+91 620 421 838
yourcompany.com
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Vectors:

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● Hand drawn design back to school banners
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