An intro to risk based IT Audit

1. AuditTI berbasis Risiko:
Pengenalan
MATA KULIAH MONITORING EVALUASI DAN AUDITTI (IS184727)
Semester Genap 2018/2019

2. Fokus pembelajaran
[LO04] Mahasiswa mampu memahami
konsep audit TI
[SLO06] Memahami
konsep audit TI
[SLO07] Memahami
audit TI berbasis
risiko
[LO05] Mahasiswa mampu memahami
proses audit TI
[SLO09]
Mengetahui
standar audit TI
[SLO10]
Mengetahui tahap-
tahap audit TI
[LO06]
Mahasiswa
mampu
membuat
perangkat audit
TI
[SLO011]
Menyiapkan
perangkat audit TI

3. Indikator Capaian
Memahami konsep auditTI
Pentingnya Audit TI
(WHY)
Pengertian Audit TI
berbasis Risiko (WHAT)• [MEETING02] Menerangkan definisi dan pengertian Audit TI
• [MEETING02] Membedakan Audit TI dengan Evaluasi TI dan Tata
kelola TI
• [MEETING02] Menerangkan keterkaitan Audit TI dengan Proses TI
• [MEETING01] Mengetahui latar belakang, tujuan, manfaat Audit TI
• [MEETING01] Mengetahui pentingnya belajar Audit TI
• [MEETING04] Mengungkapkan pentingnya audit TI berbasis risiko
• [MEETING04] Menerangkan permasalahan audit TI berbasis risiko di
organisasi
• [MEETING03] Mengetahui keterkaitan audit TI dengan risiko
• [MEETING03] Mengetahui konsep audit TI berbasis risiko

4. Source: https://cyntegrity.com/wp-content/uploads/2017/03/Tweeting-Audit-Findings.jpg

5. Topik
• Simpulan pengertian auditTI
• Pengenalan auditTI berbasis risiko
• Berbagai video tentang auditTI berbasis risiko

6. Simpulan pengertian auditTI

7. Menurut Anda, apa saja keywords
dari audit TI
Source:
https://thumbs.dreamstime.com/z/
quality-audit-words-26148204.jpg

8. Apa itu audit?
• Pemeriksaan laporan keuangan organisasi (mencakup
balance sheet, income statement, statement of
changes in equity, cash flow statement, dan notes) oleh
pihak independen, baik internal maupun eksternal1.
1Source: https://www.pwc.com/m1/en/services/assurance/what-is-an-audit.html

9. Apa yang dilakukan seorang auditor?1
• Asking a range of questions
• Examining financial and accounting records, other documents,
and tangible items such as plant and equipment
• Making judgments on significant estimates or assumptions that
management made when they prepared the financial report
• Obtaining written confirmations of certain matters
• Testing some of the organisation's internal controls
• Watching certain processes or procedures being performed
1Source: https://www.pwc.com/m1/en/services/assurance/what-is-an-audit.html

10. Source: https://www.youtube.com/watch?v=0Jj1S1owlfA
Bagaimana menjelaskan peran internal
auditor dengan mudah?

11. Pengenalan auditTI berbasis
risiko

12. Source: https://www.youtube.com/watch?v=mk1rPMe-wZs

13. Risk
Audit
VS

14. Risk Analysis
• Nice to Audit everything!
• Limited Funds
• A finite amount of resources
• Risk Analysis to determineWHATTO AUDIT
Source:
(2007). IT Governance and the Audit. In M. Gregg, CISA Exam Prep. Que Publishing, pp. 32

15. Audit Risk
Risk based Audit
VS

16. Audit Risk
• The risk that the auditor may unknowingly fail to appropriately
modify the opinion on financial statements that are materially
misstated
• The risk of forming an inappropriate opinion on the financial
statements under audit
Source:
http://www.slideshare.net/djetal/audit-risk-model
Source:
http://www.dummies.com/how-to/content/auditing-for-dummies-cheat-sheet.html

17. Source:
Louwers, Timothy J., Robert J. Ramsay, David H. Sinason, Jerry R. Strawser, and Jay C. Thibodeau. Auditing and Assurance Services. 5th
ed. New York: McGraw-Hill Irwin, 2013. Print.

18. Elements of Audit Risk
• Inherent Risk is the risk of a material misstatement in the
financial statements arising due to error or omission as a
result of factors other than the failure of controls (factors that
may cause a misstatement due to absence or lapse of controls
are considered separately in the assessment of control risk).
• Control Risk is the risk of a material misstatement in the
financial statements arising due to absence or failure in the
operation of relevant controls of the entity.
• Detection Risk is the risk that the auditors fail to detect a
material misstatement in the financial statements.
Source:
http://accounting-simplified.com/audit/risk-assessment/audit-risk.html

19. Berbagai video tentang auditTI
berbasis risiko

20. Recommended sources of learning
• [VIDEO] Risk-based Auditing
https://www.youtube.com/watch?v=W2si_bUe6L8
• [VIDEO] Risk based audit
https://www.youtube.com/watch?v=mk1rPMe-wZs

21. Source: http://www.quotemaster.org/images/d5/d5689600c69dc9dcafa49a1d2f97fc76.jpg
What Next?
Contoh auditTI berbasis risko

22. Useful readings
• [ARTICLE]The Importance of Information Systems Audit, Available:
https://www.linkedin.com/pulse/20140620054920-64969119-the-importance-
of-information-systems-audit
• [BOOK CHAPTER] Chapter 5 -Types of Audits (pp.83-104)
Gantz, S.D. (2014). The Basics of IT Audit: Purposes, Processes, and Practical
Information. Available:
https://www.sciencedirect.com/science/article/pii/B9780124171596000055?via
%3Dihub

24. anisah@is.its.ac.id
check our annual conferences at www.isico.info | www.sesindo.org
DEPARTMENT OF INFORMATION SYSTEMS | INSTITUT TEKNOLOGI SEPULUH NOPEMBER