AUDITING OF

INFORMATION SYSTEMS
Haryono, MCom, Ak. CA.
FEB UGM

The Objectives of IS Auditing

Asset
safeguarding
System
efficiency

IS Auditing

System
effectiveness

Data
integrity
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Measures of Assets Safeguarding &

Data Integrity
Assets Safeguarding
The expected loss that will occur if the asset is
destroyed, stolen, or used for unauthorized
purposes

Data Integrity
Materiality of dollar error exist in the financial
statement
Quantity error and number of errors that might
exist
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The Primary Focus of External Auditors

Whether material losses have
occurred already because
assets have not been
safeguarded
Whether material errors exist
in the financial statement because
data integrity has not been
preserved.

Determinants of Auditor Judgment

1. Auditors cognitive abilities
2. Auditors knowledge (education, training &

experience
3. Audit environment, Libby and Luft (1993):
a) Audit technology available
b) Group judgment processes
c) Auditors prior involvement
d) Auditors accountability
4. Auditors Motivation
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Audit Technology for Evaluation

1. Control Matrix
2. Deterministic models: Estimating the size of each error x
number of errors

3. Software reliability models: Use statistical tech to

estimate error

4. Engineering reliability models: Estimate the overall

reliability of the system

5. Simulation models: Evaluate the behavior of the system

over time

6. Expert systems:

To know the control strengths and weaknesses

A reasonableness check on auditors evaluation
judgment
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Cost-Effectiveness Considerations
1. Initial setup costs that must be incurred to design
and implement the controls
2. Costs to execute the controls
3. Costs to search for errors and irregularities when
they are signaled, determine whether they exist and
correct when they are found
4. Cost associated with main errors and irregularities
that are discovered but not corrected
5. Cost associated with maintaining the controls

EVALUASI EFEKTIFITAS SISTEM

6 langkah evaluasi sistem:
Mengidentifikasi
tujuan sistem
informasi

Mengukur dampak
sistem dengan
membandingkan
ex ante values
dengan ex post
values

Memilih ukuran
yang digunakan

Evaluasi
Sistem

Menentukan
ex post value

Mengidentifikasi
sumber data

Menentukan nilai awal

sebelum sistem dijalankan
(ex-ante value)

Model Evaluasi Efektivitas Sistem

Informasi
1.
2.
3.
4.
5.

Technology Acceptance Model (TAM), pertama kali

diperkenalkan oleh Davis tahun 1989.
End User Computing (EUC) Satisfaction (Doll and
Torkzadel (1998)
Task Technology Fit (TTF) Analysis (Goodhue and
Thomson 1995).
IS Success Model oleh DeLone dan McLean (1992,
2002, 2003, 2004)
Human-Organization-Technology (HOT) Fit Model
(Yusof et al 2006)

IS Success Model - DeLone dan Mc Lean

A Model of Factors Affecting

IS Effectiveness

Perceived
Usefulness

Computer selfefficacy

Perceive ease
of use

IS Use
Individual Impact (Task &
QWL)

IS Satisfaction

Organizationl Impact

Evaluating System Quality

Response time
(Online system)

Turnaround
time
(batch system)

Extent of
integration
with other
systems

Quality of
documentation
and help facilities

Reability
of the system

Ease of interaction
with the system

Ease of
learning

Usefullness of the
functionality provided
by the system

Evaluating Information Quality

Authenticity

Accuracy

Completeness

Uniqueness
(nonredundancy)

Conciseness

informativeness
Timeliness

Precision
Comprehensibility

Relevance

Evaluating Computer Self-efficacy

judgment of ones ability to use a computer
persepsi seseorang thd kemampuannya utk
menggunakan komputer di masa mendatang
Kemampuan = broader tasks competence
rather than simple tasks (skill)

Untuk evaluasi digunakan kuisioner

Berpengaruh thd persepsi usefulness dan ease
of use

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Evaluating Perceived Usefulness

User Perceive That The Information Systems:

Enables them to accomplish tasks associated with their job more quickly.
Enables them to improve their job performance.
Enables them to increase their effectiveness on the job.
Makes it easier for them to undertake the tasks associated with their job.
To be useful in their job.
Enables them to increase their productivity.

Evaluating Perceived Ease of Use

User Perceive that :

It is easy for them to learn to operate the information system.

It is easy for them to get the information system to do what they want it to do.
They can interact with the system in a clear and understanable way.
Interaction with the information system is flexible.
They can quickly become skilful with the information system.
The information system will be easy to use.

Evaluating IS Use (Intention)

Apakah penggunaan sistem dilakukan secara
voluntary or involuntary, jika tdk sukarela, maka
jumlah dan frekuensi pemakaian bukan indikator yg
baik thd sistem informasi
Apakah ada perubahan cara yg mendasar akibat
pemakaian sistem, Ginzberg (1978) level adoption?
Siapa yg menggunakan sistem, apakah user
berinteraksi scr langsung atau via perantara (mis.
sekretaris)

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Evaluating IS Satisfaction
Timeliness of information
Relevance of output
Amount of output
Quality of documentation provided
Dependendability of the information system
Relationship with Information system staff
Processing of system change requests
Level of information system training provided to users

Evaluating Individual Impact

Task accomplishment impact

1.

Decision accuracy, confidence, effectiveness, #

of time, product quality, customer satisfaction

Quality of working life

2.

Fair compensation, safety, improve

capabilities, sick rate, absenteeism rate, etc.

25

Evaluating Organizational Impact

Goal/tujuan organisasi harus jelas & spesifik

Bagaimana IS membantu mewujudkan goal tsb
productivity paradox
Cost-Benefits analysis

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Evaluation Organizational Impact

Economic Effectiveness (C-B Analysis)

Identify
the
benefit
of the
information
system.

Identify
the
costs
of the
information
system.

Value
benefit
and costs
of the
information
system.

Determine
the net
present
value
of the
information
system.

Evaluating System Efficiency

Tujuan:
Untuk menentukan kinerja operasional
sistem yg sedang berjalan dan mencari
alternatif sistem yg mungkin utk dibeli,
disewa atau dikembangkan

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Proses Evaluasi Efisiensi

1.
2.

3.
4.
5.
6.
7.

8.

Menentukan tujuan evaluasi

Membuat anggaran evaluasi
Menentukan indikator kinerja
Membuat model beban kerja
Membuat model sistem
Melakukan eksperimen
Analisis hasil
Membuat rekomendasi
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Indikator Kinerja
1. Timeliness

Response time, reaction time

2. Throughput produktivitas

Amount of work done per unit time period, eg. Transaction

per second (TPS)

3. Utilization

Mengukur proporsi waktu Pemanfaatan sistem, ada idle

time?

4. Reliability

Mengukur keandalan sistem (absence of failures or errors in

processing)
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Workload Model
Menyusun suatu model beban kerja untuk mengukur
efisiensi beban kerja sistem aktual

alasan:
Terlalu mahal jika menggunakan real workload
untuk tujuan evaluasi
Real workload tidak dapat digunakan jika sistem yg
dievaluasi belum/tidak beroperasi

Auditor perlu melakukan analisis sensitivitas pd

model
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Types of Workload Model

Natural WM
Disusun berdasarkan beberapa job dari real
workload dan biayanya relatif murah

Artificial WM
Disusun berdasarkan estimasi karakteristik dari
real workload/benchmark

Executable WM
Model yg dapat dijalankan pd sistem yg
dievaluasi
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