Information Systems Audit Research Articles

Security Quality Measurement Based on ISO/IEC 25023 Quality Model Case Study: Hospital Management Information System

Hospitals need to protect the security of data assets, where data assets are an important part of the continuity of hospital operations. In connection with the protection of data and information assets in the hospital, it has become a requirement for the hospital information technology team to carry out a security audit of the hospital management information system (HMIS). In this study, we measured the quality of the HMIS software in X Hospital using ISO 25023 which focused on the security aspects of the outpatient service module and drug services in the outpatient pharmacy unit. The security aspect based on the ISO 25023 standard consists of five main characteristics, namely: confidentiality, integrity, non-repudiation, accountability and authenticity. In the early stages, calculations are carried out to find the value of each measurement standard which is denoted by (X). The X value is based on the standard calculation range of values 0 and 1. The threshold value is determined at 0.80 to categorize the point quality whether it is not good or has met the ISO 25023 quality point. The results of software quality measurements show Internal Data Corruption Prevention is worth 0.75 and is at below a predetermined threshold value. Based on these results, it is recommended to improve one of them by replication the database to minimize the possibility of Internal Data Corruption Prevention. In this study, all aspects of software quality have an average value above the threshold, so it can be concluded that HMIS in RS X meets ISO 25023 standards.

CPA Evolution and Curriculum Revolution: Building Value in the Accounting Profession Through CPA and CISA Dual Certification

ABSTRACT Accounting programs are tasked with reviewing the extent of curriculum modifications necessary due to CPA Evolution. We believe CPA Evolution creates an opportunity for accounting programs to build value and marketability for students through a specific dual certification that pairs the CPA certification with the Information Systems and Controls (ISC) Discipline, and the Certified Information Systems Auditor (CISA) certification (i.e., CPA-ISC/CISA dual certification). We discuss benefits of this dual certification to students, programs, and other stakeholders; key background information; and CISA exam and CPA-ISC Discipline exam content overlap. Additionally, we provide a curriculum framework at both the undergraduate and graduate levels to coordinate both foundational knowledge for all CPA-bound students and specialized knowledge for the CPA-ISC/CISA dual certification. Finally, we discuss constraints programs may encounter when providing a CPA-ISC/CISA dual certification preparatory path and ways programs can address them.

Information System Audit Experience and Accountability to Internal Audit Quality

The purpose of this research to determine the experience of information system audits and accountability for audit quality at the Inspectorate Bandung. Data expected to be a solution quality of internal audits. Obtained through a survey by distributing questionnaires. According to the issue, they do not have competent experience and accountability in carrying out quality audits. Have 30 samples out of 60 observed in population field. Using descriptive and verification methods. Statistical data processing SPSS. The results show that: (1) Information systems audit experience has no direct effect on audit quality and (2) Accountability has a direct effect on internal audit quality.

LOGISTICS SERVICE INFORMATION SYSTEM AUDIT USING COBIT 5 FRAMEWORK

KBN Prima Logistik is a subsidiary affiliated with PT. Kawasan Berikat Nusantara which operates in the field of logistics services. In carrying out its business processes, it has implemented an Information System in the form of using desktop-based supporting business applications (Client Server). Some of the current problems are that the applications used are not functioning optimally, IT Governance procedures are not well defined by standards, there is no IT Division in the Organizational Structure that is responsible for IT management and there is a shortage of competent human resources in the IT field. Therefore, it is necessary to measure the Maturity Level and Capability Level of IT governance. So, research was carried out using the COBIT 5 framework as an Information System Audit model. The research method goes through the stages of problem identification, literature study, and domain determination which focuses on the DSS and MEA domains. The data collection method was through interviews and distributing questionnaires filled in by 20 respondents. The research results show that the Maturity Level value in the DSS and MEA domains shows an average value of 1.94 or 194%. Capability Level is still at Level 2 (Managed Process) from the expected Target Level 3 (Established Process). This indicates that although the IT processes has been run and implemented regularly with planning and monitoring according to business process objectives, but the management is not yet optimal and not well standardized. The results of the gap assessment show that the average gap value is 1.06.

Application of Information Systems, Internal Control, Risk Assessment, and Internal Audit for Collection Effectiveness of Accounts Receivable

The aim the purpose of this study was to ascertain how internal control and accounting information systems, risk assessment and internal auditing influence the effectiveness of receivables collection. This study was conducted at PT. Puninar Infinite Raya uses the use of internal audit, risk assessment, internal control, and accounting information systems as independent variables and the effectiveness of the collection of accounts receivable as dependent variables. The sample in the study amounted to 42 people. The questionnaires received back from the respondents were 42 people. There is one analysis model of the data processing method used, namely the model for multiple regression analysis. According to the study's findings, the use of accounting information systems significantly and negatively affects the efficiency of collecting receipts; on the other hand, internal control significantly and favorably affects the efficiency of collecting receivables, and risk assessment affects the efficiency of collecting receivables. The efficiency of receivables collection is impacted concurrently by the use of accounting information systems, internal control, risks associated with their implementation, risk assessment, and internal audit. The study's managerial implications include the use of information systems. Such as operating efficiency and real-time monitoring. Internal control such as fraud prevention, legal compliance.

Audit Sistem Informasi Menggunakan Framework Cobit 5

The information systems currently used by PT Media Print need to be evaluated to ensure that they remain relevant, efficient and secure. In the competitive print media industry, it is important for companies to ensure that their information systems support business processes well and provide high-quality service to customers. This audit aims to ensure that the information system functions properly, protects sensitive information, and meets organizational goals. By using an information system audit, it is hoped that it can help identify areas where improvements or improvements are needed to improve service quality and control existing security in information systems, including access management, data encryption, user activity monitoring, and data protection measures. From the research carried out, the final result was obtained, namely DSS03 (Manage Service Requests and Incidents) showing the overall level of capability in the DSS03 sub-process and the average results for the DSS03 IT Process itself are shown in table 3 process capability domain DSS03 manage operations.

Implementation of Outpatient Automated Stewardship Information System (OASIS©) Audit and Feedback in Two Healthcare Systems

Background: Combating antibiotic resistance, exacerbated by widespread unnecessary outpatient antibiotic prescriptions, necessitates innovative stewardship solutions. Audit and feedback reports are effective but often resource heavy. We introduced a free, open-source system, Outpatient Automated Stewardship Information System (OASIS©), for automating the creation and distribution of recurring audit and feedback reports to clinicians to improve antibiotic prescribing. Methods: We used mixed methods to evaluate implementation of OASIS© across 11 clinics at Denver Health and Hospital Authority (DHHA) and Children’s Hospital Colorado (CHCO) from July 2022 to August 2023. Both sites host their own Epic® electronic healthcare and enterprise data warehouse systems. R statistical software was utilized to retrieve and process the data needed to create individual[HCM1] clinician audit and feedback reports with peer comparison. Reports were provided for 1) antibiotics prescribed for respiratory diagnoses, 2) antibiotics prescribed for respiratory diagnoses where antibiotics are never indicated, 3) first-line antibiotic prescribing for acute otitis media (AOM), and 4) five-day duration of antibiotics for children two years and older with AOM. Feedback reports for each metric were emailed to clinicians for three consecutive months. The primary outcome was adaptations needed to implement OASIS©. Secondary outcomes included fidelity (measured by email readership), time to set up and maintain the program, and barriers and facilitators to implementation (assessed by four qualitative interviews with OASIS© stakeholders). Results: The most significant adaptations made pertained to the automation of OASIS© reports for organizations not using R for data retrieval and reporting, setting up OASIS© specific email addresses, and validating clinician fidelity via read receipts. Fidelity was higher at DHHA (91-100%) compared to CHCO (10-30%). When interviewed, data analysts expressed that time for initial setup ranged from 1-6 hours. After reporting was automated, the estimated monthly time to send reports was 10 minutes. Views on setup complexity were split, but all recognized the readability of the reports and OASIS©’s value for improving prescribing behaviors. The greatest barriers to implementation included obtaining analytic resources for initial setup and the need to download additional R packages. No interviewee had prior experience creating audit and feedback reports. Conclusions: Implementing OASIS© requires addressing system diversity and knowledge gaps in outpatient informatics and antibiotic stewardship. Despite these challenges, the tool proved efficient and beneficial for monitoring and reporting antimicrobial prescribing. This free tool could likely be effectively disseminated to other health systems given the limited time and resources required for adaptations, setup, and monitoring. [HCM1]I

Audit Sistem Informasi: Perbandingan Kinerja Sistem Operasi Windows 7 dan Windows 10

This research aims to audit information system performance by comparing two versions of the Windows operating system, namely Windows 7 and Windows 10. The method used includes testing various performance parameters such as boot time, memory usage, disk access speed, power efficiency, system stability, and performance. multitasking. The research results show that Windows 10 has significant performance improvements compared to Windows 7 in various aspects tested, especially in power efficiency and disk access speed.

Audit Sistem Informasi Absensi Karyawan Berbasis Cobit 4.1

Employee attendance information systems are an important component in human resource (HR) management in various organizations. Auditing attendance system information is necessary to ensure that the system runs effectively and efficiently, and complies with applicable regulations and policies. COBIT 4.1 (Control Objectives for Information and Associated Technologies) is an audit framework that can be used to deploy attendance information systems. This research aims to conduct an audit of the employee attendance information system using the COBIT 4 framework. This audit was carried out to evaluate the effectiveness of internal control, compliance with regulations, and operational efficiency of the employee attendance information system at XYZ company. The research method used is a combination of qualitative and quantitative, including interviews, observation and testing. The research results show that in general the employee attendance information system has been running well, but there are still several findings related to control and compliance weaknesses that need to be improved. The recommendations provided include improving access rights management, monitoring activities, as well as improving procedures and documentation.

Information and cybersecurity audit: Statutory regulation and performance issues

Subject. This article focuses on the issues related to the audit of information systems and cybersecurity. Objectives. The article aims to determine the key areas of legal regulation of information security audit, taking into account the requirements of the time, technical capabilities and digital transformations taking place in society and the global space. Methods. For the study, we used a case study method, analysis, computational and graphical method, data systematization, and the ecosystem approach. Results. The article identifies gaps in the methodological framework and statutory regulation of the audit of information systems, substantiates the need for systematization and further development of the legislative framework for the audit of information security, and identifies the objects of information technologies that require special attention. It proposes to make certain changes to the Federal Law On Auditing regarding the introduction of information security checks of business entities into the list of other services, as well as develop standards for government auditing, which will unify this type of activity. Conclusions and Relevance. The number of cybercrimes is steadily growing, and this is due to both the widespread digitalization of ecosystems and the high level of technical and intellectual training of persons committing fraudulent actions. Ensuring the information security of economic entities and government agencies is impossible without conducting an audit that reduces the risk of cyber threats. The results of the study can be used to develop the regulatory framework for the audit of information systems, as well as for further scientific research and practical application.

DESIGN AND DEVELOPMENT OF AN INTERNAL QUALITY AUDIT INFORMATION SYSTEM BASED PPEPP CYCLE

The Mataram University of Technology Quality Assurance Institute already has and has established national education standards plus the standards set by universities following Permendikbud number 3 of 2020. However, there are problems with the implementation of Internal Quality Audits, where the implementation of internal quality audits is very less effective and efficient, good in terms of time, cost, and energy. This is because the Mataram University of Technology Quality Assurance Institute only has 3 auditors to audit 12 study programs in one year and even spends two months in a row. This is an important concern for researchers to build and produce an internal quality audit information system application program that can help implement the internal quality audit process carried out by the Mataram University of Technology Quality Assurance Institute. The design of the internal quality audit information system was carried out using the prototyping method. The application of the prototyping method in system design will make information system builders better and more structured. The internal quality audit information system was built using the PHP programming language with the CodeIgniter framework and MySQL as the database and implementing Code-View-Controller (MVC). The main objective of this research is to produce an internal quality audit information system so that it can assist the Mataram University of Technology Quality Assurance Institute in documenting and optimizing higher education quality management in a planned and sustainable manner following the PPEPP cycle

IT Governance Information System Audit Analysis using COBIT 4.1 Framework by measuring Maturity Level

IT Governance Information System Audit Analysis using COBIT 4.1 Framework by measuring Maturity Level

Audit Sistem Informasi Aplikasi Fingerspot Wdv 204bnc di Sekolah Islam Menggunakan Cobit 5

This research was conducted to identify and ensure that existing system procedures in the company function properly, using the Cobit 5 framework to audit the Fingerspot WDV 204BNC application information system in Islamic Schools using COBIT 5 with DSS03 and MEA01 domains and a comprehensive audit of the information system has never been carried out. used by the company so that the information system operational services cannot be ascertained whether or not they are by the school's standard needs. The information system audit on the Fingerspot WDV 204BNC application system running which is expected to run well according to the school's needs and objectives, with capability analysis. The audit results with the highest scores, namely the DSS03 domain, received a maturity level score of 8.55, and MEA 01 received a maturity level score of 13.91, with a Fully Achieved achievement score, all target levels have entered level 5 and the overall total maturity index score is 112.29 and maturity level is 22. .46, the average maturity index value is 56.15, while the capability maturity level is 11.23. From the results of the GAP analysis obtained from DSS03 and MEA01, it has reached the desired target level must be maintained, and must be improved further.

РАЗВИТИЕ КРИТЕРИЕВ ОЦЕНКИ ЭФФЕКТИВНОСТИ СИСТЕМ ВНУТРЕННЕГО КОНТРОЛЯ В СОВРЕМЕННЫХ УСЛОВИЯХ

The relevance of the study is due to the need to improve the effectiveness of internal control systems in a rapidly changing external environment and increasing requirements for transparency and reliability of the organization’s activities. The authors of the article emphasize the importance of the problems of determining the criteria for the effectiveness of internal control, which have become the object of research by many domestic and foreign scientists, due to the need to improve this tool for managing economic activity. The article examines the approaches of various authors to the definition of criteria for evaluating the effectiveness of internal control systems. Based on the analysis, interpretations of the content of the most frequently used criteria for evaluating the effectiveness of the internal control system (effectiveness, efficiency, cost-effectiveness, expediency, timeliness) are formulated. The author conducts a study of criteria defined by leading international professional organizations (COSO, the Basel Committee on Banking Supervision, the Institute of Internal Auditors, the Association of Audit and Control of Information Systems). According to the author, the criteria for the effectiveness of the internal control system should not only reflect the current state of the internal control system, but also serve as a basis for its further development and improvement. As a result of the study, a systematization of the criteria for the effectiveness of the internal control system was proposed, which includes five groups involving an assessment of the level of organization of the internal control system; the level of human resources involved in the internal control system; the level of information, technical, technological and financial support for the internal control system; the state of the environment of the internal control system; the level of quality of internal control measures control within the framework of the internal control system. The proposed systematization of the criteria for the effectiveness of the internal control system allows for a deeper understanding of the essence and content of internal control and can become an effective management tool and contribute to the achievement of the tasks set. The systematization proposed by the author of the study can serve as a basis for the development and improvement of internal control systems in organizations. The results of the study can be useful for managers and specialists in the field of risk management, audit and control, as well as for anyone interested in improving the efficiency of organizations.

Pengaruh Kemajuan Teknologi Informasi Terhadap Perkembangan Akuntansi

The rapid advancement in information technology has transformed the landscape of accounting, making it increasingly computerized, enhancing efficiency through the automation of routine tasks, enabling real-time access to financial data, and providing more sophisticated data analytics capabilities. However, alongside these benefits, technology also brings challenges related to data security and changing regulations, necessitating accountants to continuously develop their technological skills. Online collaboration between accountants and clients is becoming more common, reflecting the influence of information technology on the evolution of accounting practices. Technological developments also affect Accounting Information Systems (AIS), changing the way data is processed, internal controls are implemented, and financial information is prepared. Despite initial concerns, the advancement of IT ultimately opens up new opportunities, such as computer-based information system audits, computer-based information system consulting, and web trust audits. This is the essence of the impact of information technology on the development of accounting, presenting opportunities and challenges that require adaptation and a strong understanding from accounting professionals in the digital era.

The Effect of the Implementation of Accounting Information Systems and Internal Audit on The Quality of Financial Statements with Organizational Commitment as a Moderating Variable (Empirical Studies at PT. Eastern Pro Engineering)

This research aims to determine the effect of implementing accounting information systems (X1) and internal audit (X2) on the quality of financial reports (Y) with organizational commitment (Z) as a moderating variable at PT. Eastern Pro Engineering. This type of research is quantitative with the method used being descriptive associative and the data analysis design is Moderated Regression Analysis (MRA), using questionnaire data filled in by 36 respondents. The results of this research are that organizational commitment as a moderating variable does not moderate the influence of the application of accounting information systems and internal audit on the quality of financial reports with a significant t test value of >5% or 0.890 (X1) and 0.551 (X2) in equation 3, so H0 is accepted and Ha rejected.

Analysis of Challenges and Difficulties in Implementing Information Systems Audit: A Narrative Literature Review

Information Systems Audit has a main role in the value of any organization from developing countries such as integrity, reliability, security, and privacy. Many researchers are interested in the topic of information systems audit due to the large number of recent business failures. Some research focuses on the current cases from developing countries so this research will give a comprehensive overview of information systems audit. Research gap in the existing literature raised the following research question: What are the difficulties and challenges experienced by developing countries in terms of Information Systems Auditing? The narrative literature review for information systems research was undertaken in line with the theory approach to systematic review. This research analyzed a number of categories that aligned with the grand theories related to difficulties and challenges in the implementation of the Information Systems Audit. In conclusion, this literature review shows that the countries face various challenges and difficulties regarding Information Systems Audit which consists of legislation and policies, culture, education, and human resources.

The impact and value of information system audit enterprises risk management influencing quality assurance and system optimization—a touch from supply chain domains

The industries significantly rely on information technology for effective operations; however, there are hazards like data breaches and system breakdowns. Information system audits are essential to reducing these risks, ensuring quality control, and optimizing the system. These audits evaluate gaps in controls, non-compliance concerns, and vulnerabilities, allowing for the installation of efficient risk mitigation measures. Information system audits are essential for locating and reducing hazards related to an organization's information systems.Vulnerabilities, threats, and control flaws can be found through routine audits, which then allows for the deployment of the necessary controls and risk-reduction measures. Additionally, audits support quality assurance by assessing data reliability, accuracy, and completeness, as well as system performance, regulatory compliance, and industry best practices.The deployment of remedial steps to improve data integrity and system reliability is made possible by their assistance in assisting organizations in identifying gaps and flaws. Information system audits also aid system optimization by revealing details about the functionality and performance of the system.  An extensive evaluation of the literature and case study analysis was used to perform the research.For the analysis of this research, a sequential mixed technique (qualitative and quantitative) study was conducted. Delphi questionnaires were used twice to conduct the study. It encompasses organizations and entities involved in various aspects including but not limited to logistics companies, freight carriers, shipping and distribution firms, public transportation agencies, and supply chain service providers. Data from the semi-structured interviews for the qualitative study were collected via a Delphi survey, and 14 nodes and six themes were then generated.Audits assist organizations in identifying areas for improvement and informing decisions about system upgrades or alterations by analyzing system utilization, response times, resource allocation, and scalability. The results of this study highlight the importance of information system audits in assuring the prosperity, effectiveness, and resilience of businesses engaged in supply chain operations. Organizations can attain a greater level of enterprise risk management, quality assurance, and system optimization, which will improve supply chain operations in general, by managing risks, improving data quality, and optimizing system performance.

Information System Analysis of the Process of Opening a Savings Account at Bank "XYZ" Using the Cobit 4.1 Framework

Effective money storage and easy access system through the bank. The system used at Bank "XYZ" is still experiencing problems in the opening process. When customer service inputs prospective customer data, the input process exceeds the time specified by the system, the process will stop and return to the login display. Based on these problems, an information system audit is needed regarding the maturity level of Bank "XYZ"'s information system. The aim of this research is to determine the maturity level of the process of evaluating and maintaining ICT performance in information systems. This research uses the COBIT 4.1 framework which focuses on the Planning and Organization (PO), Deliver and Support (DS), and Monitor and Evaluate (ME) domains. The research results show that overall based on the maturity level in COBIT, the information system for the process of opening savings at Bank "XYZ" is at level 2 (repeatable but intuitive), which means the company has carried out a repetitive business process but there is no standard procedure for opening savings. To reach level 3 (define process) Bank "XYZ" needs to make process improvements by implementing the COBIT 4.1 Framework, namely PO, ME and DS which have a number of subdomains.

Every Tube Counts: reducing extra tubes drawn in the emergency department

A common practice exists in hospitals where extra tubes of blood are collected for possible add-on testing, this practice contributes to wastage of consumables. Baseline estimates from a 5-month local...