Beruflich Dokumente
Kultur Dokumente
School of Financial Studies, Charles Sturt University, Wagga Wagga, New Southv Wales, Australia
Robert Reeve
PPAK
School of Economic and Financial Studies, Macquarie University, Sydney, New South Wales, Australia 31
INFORMATION
RECEIVER
SENDER
INFORMATION
CONTROL
Anugerah Septian P-Abyan Perdana Putra-Hanna Christina-Wida Cintya Dewi-Widya Ramadhani-Pangi Suryadi
WHAT IS EDI?
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PAPERLESS
Eliminasi of the traditional paper trail is one of the major driving forces
behind the introduction of EDI. Tetapi untuk auditor audit trail masih
dibutuhkan untuk bisa menindak lanjuti dari ketidaksepahaman akan data
dan meyakinkan setiap pemeriksaan. Data yang dibutuhkan disimpan
dalam format tertenTu dan untuk jangka waktu tertentu untuk keperluan:
1. Satisfy legal and audit requirements
2. Provide accountability
3. Enable follow ups error or arbitrate in the event of dispute
4. Facilities reconciliation of charges
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As shown in Figure 2, the control subsystem is tightly coupled with the input,
process and output subsystems to ensure that reliable and accurate information is
produced. Management and auditors seek to provide assurance of reliable
information by confirming the operation of adequate and reliable control systems. A
reliable control system fulfils the control objectives of accuracy, completeness,
security, auditability, timeliness and recoverability of information within the
management/ organisational framework. A consensus between management and
auditors as to what is a reliable control system and the areas of concern that need
to be examined has become more important with the continuing evolution of
corporate governance practices
THE AUDIT OF ADVANCED CIS SYSTEMS
audit harus focus pada area utama dengan melakukan PPAK
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monitoring sebagai indikator peringatan dan menggunakan
program penilaian resiko yang terintegrasi.
3. control-point processing steps, at which CIS controls are relied on, must
be identified to ensure the completeness and accuracy of information;