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Komputer Auditing

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TUGAS KOMPUTER AUDITING

DISUSUN OLEH :
IRIN TRIASTUTI
101697

SEKOLAH TINGGI MANAJEMEN INFORMATIKA DAN KOMPUTER
(STMIK) DIPANEGARA
MAKASSAR
2013

1. Jelaskan tentang software audit dan berikan gambarnya serta kelebihan dan kekurangannya.
Jawaban : IDEA (Interactive Data Analysis Software) Merupakan software audit yang dapat digunakan untuk membuat rekonsiliasi, investigasi kecurangan, internal / operational audit, pemindahan file, mempersiapkan laporan manajemen dan analisis-analisis lainnya, termasuk menelusuri security log. IDEA adalah software yang powerful dan mudah dioperasikan untuk membantu akunting dan professional keuangan meningkatkan keahlian auditing, mendeteksi kecurangam dan memenuhi dokumen-dokumen standar. Software ini memungkinkan kita untuk mengimpor data dengan cepat, menyertakan, menganalisa, mengambil sample dan mengekstrak data dari berbagai macam sumber, termasuk laporan yang dicetak dari sebuah file. Didesain oleh Akuntan untuk Akuntan, IDEA menawarkan sebuah tampilan antar muka yang intuitif termasuk fungsi point dan klik, menu bantuan, tutorial dan multi tampilan. Dengan kemampuan ukuran file yang tak terbatas, IDEA dapat mengakses dan menganalisa data yang berukuran besar dalam beberapa detik saja, membebaskan anda untuk menganjurkan manajemen dalam proyek tambahan dan memberikan analisa yang mendalam. Kelebihan : * Memang dirancang sebagai software audit sehingga semua fungsi audit sudah tercakup/ built-in didalamnya * Dapat membuat /mencatat semua log / perubahan dalam database serta mencatat semua langkah yang telah dilakukan * Dapat melakukan proses yang berulang untuk subyek audit yang sama

Kekurangan : * Tidak dimiliki/ diinstall ditiap komputer pemeriksa * Tidak semua pemeriksa memiliki kemampuan mengoperasikan software ini * Tidak ada/ Jarang buku2 atau tutorial membahas software diatas * tidak fleksibel

APG (Audit Program Generator) APG memungkinkan tim audit mempersiapkan daftar perencanaan audit mereka. APG memungkinkan tim audit untuk menambah, menghapus atau melakukan modifikasi item-item individual dalam daftar perencanaan audit untuk menyesuaikan antara pekerjaan auditor dengan keperluan klien mereka.

Microsoft Excel Cara kerja audit berbantuan komputer dengan Microsoft Excel sebenarnya hamper sama dengan software yang lain, yaitu setelah file data diimpor atau disalin, maka selanjutnya dapat dilakukan pengolahan / manipulasi data sesuai keperluan audit yang dilakukan, tentunya menginputkan formula-formula yang diperlukan. Sekalipun demikian, tetap harus diakui bahwa penggunaan Microsoft Excel untuk audit tetap memiliki kekurangan dibandingkan dengan paket software yang memang dikhususkan untuk audit. Hal ini karena file yang telah diimpor atau disalin bukanlah jenis file read only sehingga sangat rentan kesalahan yang diakibatkan kesalahan pengetikan dan pengeditan yang dilakukan. Kelebihan : * Sudah tersedia/ ter-install disetiap Komputer auditor * Auditor sudah terlatih untuk menggunakannya dalam menyelesaikan pekerjaannya sehari2 jadi diperlukan learning time yang lebih sedikit * Dokumentasi ataupun Tutorial tersebar dimana2 di internet ataupun di toko2 buku, bandingkan dengan buku tentang ACL, IDEA ataupun SESAM * Memiliki fungsi/ Kemampuan yang sangat besar karena tidak dirancang hanya untuk audit software, sehingga secara kasar bisa dikatakan bahwa semua fungsi/ kemampuan audit software bisa dikerjakan oleh Excel hanya lebih berliku2 caranya. Sehingga kita bisa menambah/merancang sendiri fungsi/ kemampuan tanpa harus menunggu update software.

Kekurangan: * Hanya dapat memproses max 1 juta baris/record data per worksheet/lembar kerja, jumlah tersebut terlalu kecil dibandingkan dengan data yang kita peroleh dari perusahaan2 besar. Walaupun data bisa kita bagi2 misalnya perbulan atau per lokasi tetap akan menyulitkan kita. Apalagi komputer memproses data spreadsheet dengan data Database (yang merupakan format data bagi sebagian besar Audit software) berbeda. Apabila kita membuka 1 juta record maka memori kita akan diisi oleh 1 juta record, sedangkan Database hanya akan membuka sebagian data yang diperlukan/ ditampilkan saja. Hal ini akan membuat komputer kita macet jika file yang kita buka berukuran besar * Tidak mendokumentasikan langkah2 yang sudah kita lakukan terhadap kertas kerja kita, tidak ada logs yang berguna untuk referensi berikutnya serta buat dokumentasi/arsip * Data bisa secara tidak sengaja berubah, yang akan mengurangi kevalidan/ sahnya data dipembuktian * Hanya bisa memproses sebagian tipe data yang ada di dunia, contohnya EBCIDIC (data dari IBM Mainframe) tidak bisa diproses oleh Excel * Kesulitan dalam Relate, Join, Merge (perlu lebih banyak langkah) * Kesulitan dalam Batch Proses, Jika di Audit Software untuk melakukan audit yang sama untuk periode yang berbeda bisa dilakukan dengan Batch/Template, walaupun hal ini bisa dilakukan dengan VBA cuman prosesnya lebih sulit untuk dipelajari * Keterbatasannya dalam mengenali dan membaca file sumber data, jika dibandingkan dengan ACL dan IDEA yang mempunyai kemampuan membaca file dalam banyak tipe / ekstensi. Audit Easy Merupakan software yang digunakan untuk mengembangkan dan melakukan audit kepatuhan internal dan eksternal. EZ-R Stats Adalah software audit dengan beberapa kegunaan sebagai berikut: a. Mengidentifikasi duplikasi, selisih-selisih, jumlah populasi, klasifikasi dan stratifikasi data, univariate statistik, menentukan ukuran sample, persentil/quartile, histogram, dan lainnya. b. Menentukan prosedur-prosedur seperti misalnya test Hukum Benford (Benford’s Law) besaran nilai kumulatif moneter sampling, interval sampling,cross tabulasi. c. Dapat digunakan untuk melakukan beberapa pengujian statistik seperti Chi Square, pemeriksaan nomor kartu kredit, penyusunan nomor keatas dan kebawah. d. Menghasilkan grafik – histogram, garis trend, grafik pareto, dan lain-lain

QSAQ Software ini digunakan untuk menjadwalkan, mengelola analisis dan mengadakan internal audit, penilaian, pengujian dan pemeriksaan. Software ini didesain untuk mengorganisasikan, melangsungkan, mendokumentasikan, dan melaporkan dalam internal audit dan eksternal audit.

Random Audit Assistant Adalah software untuk mendapatkan sample audit yang valid dari batasan audit yang telah ditetapkan.

RAT – STATS Adalah paket software statistic yang didesain untuk membantu auditor dalam menetapkan sample audit secara acak dan mengevaluasi hasilnya.

Auto Audit Software ini merupakan sistem informasi audit yang terintegrasi. Software ini memungkinkan departemen audit untuk menyelesaikan pekerjaan mereka dalam satu database. Dengan fasilitas untuk menaksir risiko, perencanaan, penjadwalan, kertas kerja, dan lainnya, maka menggunakan software ini merupakan pilihan yang tepat untuk mengelola sebuah departemen audit.

GRC On Demand Adalah software dengan kegunaan untuk manajemen pengendalian keuangan, otomatisasi audit, risiko manajemen, teknologi informasi pemerintahan. Sumber : http://darmansyah.blog.esaunggul.ac.id/2012/12/07/audit-dengan-menggunakan-komputer/ http://eoditor.com/module-tabk-dengan-berbagai-software-excel-access-sesam-acl-dll/pengantar/kelebihan-dan-kekurangan-masing2-software-audit/ 2. Perbedaan antara Audit Around the Computer dengan Audit Through the Computer.
AUDIT AROUND THE COMPUTER
Audit around the computer masuk ke dalam kategori audit sistem informasi dan lebih tepatnya masuk ke dalam metode audit. Audit around the computer dapat dikatakan hanya memeriksa dari sisi user saja pada masukkan dan keluaranya tanpa memeriksa lebih mendalam terhadap program atau sistemnya, bisa juga dikatakan bahwa audit around the computer adalah audit yang dipandang dari sudut pandang black box.
Dalam pengauditannya yaitu auditor menguji keandalan sebuah informasi yang dihasilkan oleh komputer dengan terlebih dahulu mengkalkulasikan hasil dari sebuah transaksi yang dimasukkan dalam sistem. Kemudian, kalkulasi tersebut dibandingkan dengan output yang dihasilkan oleh sistem. Apabila ternyata valid dan akurat, diasumsikan bahwa pengendalian sistem telah efektif dan sistem telah beroperasi dengan baik. Audit around the computer dilakukan pada saat:
1. Dokumen sumber tersedia dalam bentuk kertas (bahasa non-mesin), artinya masih kasat mata dan dilihat secara visual.
2. Dokumen-dokumen disimpan dalam file dengan cara yang mudah ditemukan.
3. Keluaran dapat diperoleh dari daftar yang terinci dan auditor mudah menelusuri setiap transaksi dari dokumen sumber kepada keluaran dan sebaliknya.

Kelebihan dan Kelemahan dari metode Audit Around The Computer adalah :
Kelebihan:
1. Proses audit tidak memakan waktu lama karena hanya melakukan audit tidak secara mendalam.
2. Tidak harus mengetahui seluruh proses penanganan sistem.

Kelemahan:
1. Umumnya database mencakup jumlah data yang banyak dan sulit untuk ditelusuri secara manual.
2. Tidak membuat auditor memahami sistem komputer lebih baik.
3. Mengabaikan pengendalian sistem, sehingga rawan terhadap kesalahan dan kelemahan potensial dalam sistem.
4. Lebih berkenaan dengan hal yang lalu daripada audit yang preventif.
5. Kemampuan komputer sebagai fasilitas penunjang audit mubadzir.
6. Tidak mencakup keseluruhan maksud dan tujuan audit.
AUDIT THROUGH THE COMPUTER
Audit through the computer adalah dimana auditor selain memeriksa data masukan dan keluaran, juga melakukan uji coba proses program dan sistemnya atau yang disebut dengan white box, sehinga auditor merasakan sendiri langkah demi langkah pelaksanaan sistem serta mengetahui sistem bagaimana sistem dijalankan pada proses tertentu. Audit around the computer dilakukan pada saat:
1. Sistem aplikasi komputer memproses input yang cukup besar dan menghasilkan output yang cukup besar pula, sehingga memperluas audit untuk meneliti keabsahannya.
2. Bagian penting dari struktur pengendalian intern perusahaan terdapat di dalam komputerisasi yang digunakan.

Kelebihan dan Kelemahan dari metode Audit Through The Computer adalah sebagai berikut:
Kelebihan:
1. Dapat meningkatkan kekuatan pengujian system aplikasi secara efektif.
2. Dapat memeriksa secara langsung logika pemprosesan dan system aplikasi.
3. Kemampuan system dapat menangani perubahan dan kemungkinan kehilangan yang terjadi pada masa yang akan dating.
4. Auditor memperoleh kemampuan yang besar dan efektif dalam melakukan pengujian terhadap system computer.
5. Auditor merasa lebih yakin terhadap kebenaran hasil kerjanya.

Kelemahan:
1. Biaya yang dibutuhkan relative tinggi karena jumlaj jam kerja yang banyak untuk dapat lenih memahami struktur pengendalian intern dari pelaksanaan system aplikasi.
2. Butuh keahlian teknis yang mendalam untuk memahami cara kerja sistem.

AUDIT AROUND THE COMPUTER | AUDIT THROUGH THE COMPUTER | 1. Sistem harus sederhana dan berorientasi pada system batchPada umumnya sistem batch computer merupakan suatu pengembangan langsung dari sistem manual.2. Melihat keefektifan biayaSeringkali keefektifan biaya dalam Audit Around The Computer digunakan untuk keseragaman kemasan dalam program software.3. Auditor harus bersikap userfriendlyBiasanya pendekatan sederhana yang berhubungan dengan audit dan dapat dipraktekkan oleh auditor yang mempunyai pengetahuan teknik tentang komputer. | 1. Volume input dan outputInput dari proses sistem aplikasi dalam volume besar dan output yang dihasilkan dalam volume yang sangat besar dan luas. Pengecekan langsung dari sistem input dan output yang sulit dikerjakan.2. Pertimbangan efisiensiKarena adanya pertimbangan keuntungan biaya, jarak yang banyak dalam uji coba penampakan audit adalah biasa dalam suatu sistem. |

Sumber :
http://uzi-online.blogspot.com/2013/04/Perbedaan-Audit-Around-The-Computer-Dan-Audit-Throught-The-Computer.html

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...Government regulated monopoly GAAP General Standards 1. Adequate training and proficiency 2. Independence in mental attitude 3. Due professional care Standards of Field Work Proper Planning and supervision Understanding of the entity Sufficient appropriate evidence Standards of Reporting Statements prepared in accordance with GAAP Circumstances when GAAP not consistently followed Adequacy of disclosures Expression of opinion on financial statements *Test* Table 5.1 Definitions And broad broad stuff Can accept a gift from a client as long as its no more than “token” or the amount the firm gives you You can indirectly own stock in an auditing client if its immaterial to your net worth You cannot be paid in stock Because we don’t see the audit as one event, its not a series of events even though that looks like it. Because once you have the client you usually have it for a good amount of time. “The professional engagement period begins when the registered public accounting firm either signs an initial engagement letter (or other agreement to review or audit a client’s financial statements) or begins audit, review, or attest procedures whichever is earlier: and (B) the professional engagement period ends when the audit client or the registered public accounting firm notifies the commission that the client is no longer that firm’s audit client. You might be able to write a contract that can say the audit engagement is only a year and you might get...

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Impact to Corporate Governance

...How can the firm’s internal institution affect the corporate governance of an institution? The internal institutions of corporate governance are the shareholders, board of directors, executives and non executive and auditors. Shareholders shall monitor the status of the firm that they are in to and create rules on how it should be operated. Board of directors should be responsible for the governance of the corporation, setting policies for the accomplishment of the corporate objectives and provides independent checks on management. Executives and non-executives implement strategic plans for their organization in a cost-effective and time-efficient manner. They are also responsible for the day-to-day operation of the organization, including managing committees and staff and developing business plans in collaboration with the board for the future of the organization. They shall make reports on a regular basis – quarterly, semiannually, or annually. Auditors might affect the corporate governance of an institution by overseeing management activities in managing credit, market, liquidity operational, legal and other risk of the corporation and they shall assist the board in the performance of its oversight responsibility for the financial reporting process. How can the firm’s external institution affect the corporate governance of an institution? The external institutions of corporate governance include the government, markets, external auditors and industry. Government makes...

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Premium Essay

Auditing

...investors who take our ownership responsibilities seriously, investing significant resources and time in securing, monitoring and voting our assets. Financial reports provide vital information for us to be able to monitor executives’ use of our capital, and the audit of annual statements offers an essential assurance that information in company accounts is ‘true and fair’ (as required by the 4th and 7th Accounting Directives of the EC). The quality of the audit is, therefore, of utmost importance. We believe there are a number of worrying features of the audit market. At a very fundamental level, we are concerned about auditor independence and professional scepticism. Potential conflicts of interest have always been present in the system of auditing, so the challenge is how these are managed. We believe the current system is not delivering, as evidenced by: The failure of auditors to provide adequate warnings prior to the collapse of a number of banks and insurers in the financial crisis. In the EU alone, between September 2008 and the end of 2010, 182 banks received liquidity aid and/or debt guarantees, and 114 banks received either capital injections or asset relief aid1. None of these banks received a qualified audit report prior to the crisis. Too few large auditors providing audit services to the largest listed companies. The average market share of the Big Four audit firms in EU member states is over 90%, and in certain sectors this rises to virtually 100%2. The lack of rotation...

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