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AUDITING - Coggle Diagram
AUDITING
Standar for IS Auditing
Audit Charter.
Responsibility, Authority & Accountability.
Independence
Professional Independence.
Organizational Relationship.
Professional Ethics & Standards.
Code of Professional Ethics.
Due Professional Care: kehati-hatian.
Competence
Skills & Knowledge
Continuing Professional Education
Planning
Audit planning
Performance of Audit Work
Supervision: audit staff harus diawasi
Evidence
Reporting
Report Content & Form
Follow-up Activities
Follow-up
Audit Planning
Tujuan audit.
Kewenangan auditor.
Adanya persetujuan top-management.
Metode audit.
Regulatory requirements
Establishment
Organization
Responsibilities
Correlation to financial
Control: Preventive
detect problem before they arise
pemantauan operasi dan input
melakukan prediksi atas problem yang mungkin terjadi
mencegah error dan tindakan kejahatan
Control: Detective
Hash
Internal audit
Kalkulasi ulang
Laporan kinerja sistem
ISACA Standards
ISACA IS Auditing Standards
ISACA IS Auditing Guidelines
ISACA IS Auditing Procedures
Control: Corrective
Contingency planning
Backup
Re-run
Business Risk
Ujung-ujungnya ‗duit‘
Jadi seorang IS Auditor harus bisa menghubungkan suatu risk teknis kepada suatu business risk