Governance Audit Using COBIT 5 in CV. XYZ on Accounting Information System

Abstract

This study aims to determine the results of audits and governance in accounting information systems using COBIT 5 in CV. XYZ. Data collection in this research process uses interview, observation and documentation methods. This research is carried out in stages, starting from determining the needs of the company, determining the scope of identification, the data collection process, determining and assessing the capability level of previously selected IT processes, and providing recommendations based on selected IT processes. This research focuses on the domains EDM02 (Ensuring Achievement of Benefits), APO01 (Managing IT Management Framework), APO04 (Managing Innovation) and APO07 (Managing Human Resources). Based on the results of the evaluation and analysis carried out, it is currently CV. XYZ has an average maturity level of 2.69 or is at level 3 (Established) with an expected maturity level of level 4 (Predictable), so it has an average gap of 1.31 in each of its domains.