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3. Pelaksanaan audit SI
Dengan mengacu kerangka kerja COBIT
yang akan didahului dengan proses
penentuan ruang lingkup dan tujuan audit (scope dan objective) berdasarkan hasil
penentuan tingkat risiko pada tahapan sebelumnya.
4. Penentuan rekomendasi
Berisi laporan dari hasil audit yang dilakukan.
2.2.4
Prosedur Audit Sistem Informasi
According to
Cannon
(2011,
p137),
the
audit
program
policy
informs
everyone
that the overall auditing program is important. We use standards as a uniform rule of
measurement, and each standard is supported by a set of procedures. The audit
program is run in the same manner as an ISO 9001 quality management program. Every
auditor
needs
to
ensure
that
the
following
procedures
are
in
the
toolkit:
a) Audit
planning;
b) Scheduling
audits;
c)
Assuring
competence
of
auditors
and
audit
team
leaders;
d)
Selecting
appropriate
audit
teams;
e)
Assigning
roles
and
responsibilities;
f)
Conducting
audits;
g) Maintaining
audit
program(me)
records;
h) Monitoring
performance and
effectiveness; i)
Complaint tracking; j)
Reporting to top management
an overall achievements
Jadi dapat disimpulkan bahwa prosedur audit meliputi beberapa kegiatan, yaitu
perencanaan
audit,
penjadwalan
audit,
memastikan
kompetensi
dari
auditor
dan
pimpinan
tim
audit,
pemilihan
tim audit
yang
sesuai,
menetapkan
peran
serta
tanggung
jawab,
melakukan audit,
mempertahankan catatan program audit,
memantau kinerja dan
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