PENERAPAN PENILAIAN RISIKO (RISK ASSESSMENT) MENGGUNAKAN METODE AUDIT BERBASIS RISIKO (RISK BASED AUDITING) PADA SISTEM APLIKASI DAN SARANA PENDUKUNG TEKNOLOGI INFORMASI SEBAGAI DASAR MENENTUKAN OBJEK DAN FREKUENSI AUDIT (Studi Kasus pada PT Bank “XXX”)
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Date
2015
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Tesis Program Magister Management Universitas Widyatama
Abstract
This study aimed to analyze the application of risk assessment using a risk-based audit model in application systems and supporting facilities of information technology as the basis for determining the object and the frequency of audit case study at PT Bank "XXX".
The method used is descriptive method with a form of research that surveys using a questionnaire. Samples in this study of 100 people.
The results showed that the responses of the respondents were informed in the form of a questionnaire which is then processed into value weighting factor of risk for each risk factor of Supporting Technology and Application System Information. Results of the calculation of the weight of each of these risk factors are used to determine the object and the frequency of audits. The determination is based on the weight of each risk factor Supporting Information Technology and Application System is multiplied by the value of the risk to obtain the final score of each object. From the results of these calculations determine which objects should have a greater frequency of inspection
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Keywords
Risk Assessment, Risk-Based Audit, Audit Object, Audit Frequency