Information System/Information Technology Management
Pertemuan 09-10
Matakuliah : F0174 / Audit Laporan Keuangan Berbasis KomputerTahun : 2008
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Developing strategic Plans
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Strategic PlansStrategic Plans: One of the most important
responsibility of management, as this proccess serves as the primary guideline for allocating scarce resources throughout the firm and keeping the organization headed in profitable direction.
Strategic Planning begins with a vision or an image of future, Vision translated to mission, wich serves guiding light for developing a set of objective
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Mission statements guide the establishment of business objectives. For instance, the IT function described might develop the following set of objectives:
1. Create an atmosphere that embraces innovation and change2. Apply computer hardware and software technologies to
opportunities that promote prosperity3. Incorporate an enterprise-wide information system to
facilitate the intracompany coordination of business activities.
4. Develop a technology-based communications network capable of linking suppliers, customers, and employees in to a seamless, virtual and extended enterprise.
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Managing development project
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The acqisition of software from outside vendors, in house development og application and modification of existing computer programs are all example of IT projects.
A project may be deemed to be a failure if it was delivered later than estimated, cost considerably more than budgeted, did not offer the functionality desired, or failed to meet the quality expected.
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Phase in Project Life Cycle:1. Planning the project2. In Managing projects is to schedule the specific
sequencing and timing of each activity and associated resources.
3. Involves monitoringof activities.4. Controlling-concerns the development of specific
actions aimed at keeping a project moving forward in the most efficient and effective manner possible, considering unexpected issues, delays, and problem that arise.
5. Project manager needs to properly close out the project
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Acquiring Software Application To ensure that software acquisitions are being made
in the best interest of the company, the client should develop and follow a formal software application acquisition policy:
A software acquisition poliy should be formulated by first mapping upcoming application needs to strategic plan.
1. A specific individual should be assigned the overall responsibility for finding and comparing alternative software application.
2. Identify and compare alternative solution.3. Total cost of ownership for each application should
be considered
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Considering Additional Systems Development Issues
The project team should pay close attention to additional key development issues:
1. Business Process Analysis2. Development & Testing3. Security and Controls4. Conversions and Intervace5. Implementation Testing6. Training and Documentation
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Key development Risk Indicators1. Development projects are not aligned with the strategic
plan.2. Feasibility studies do not consider the following areas:
1. Technical feasibility2. Financial Feasibility3. Cultural Feasibility
3. Senior management and users are not involved4. Business process analyses are not performed5. Alternative designs are not compared6. Separate development, test, and production libraries are
not used7. Security and control features are not designed into the
system8. Conversion and interface issues are not taken into account9. System testing is inadequate10.Training and documentation are poor
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Changing software application
It seems as though existing software applications are in a perpetual state of change. The reasons for changing applications are many, but for the most part they reflect the volatility.
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Key System Change Risk Indicators1. A structure system change methodology is not in place
2. A Software change request procedure is not use3. Change requests are not reviewed/prioritized by a
representative group4. Feasibility studies are not performed when appropriate5. Alternative software change designs are not
considered6. Separate development, test, and production libraries
are not used7. Security and controls implication are not considered8. Integration issues are not taken into account9. Testing is inadequately conducted10.Application changes are poorly documented.
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IT Project management
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Introduction
The Audit Process
The Audit Components
Summary
Audit Management - Content
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Audit – Definition and Value Proposition
Value Proposition An audit is used to determine whether the
specification requirements of a service, process, system, or product were met, and whether these requirements are suitable to achieve your desired objectives.
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Audit Management with SAP
SAP has developed a powerful and easy-to-use tool for Audit Management. It supports you in performing any kind of audit…
…no matter what industry sector you work in……from the planning phase, through audit
execution, to the evaluation phase.
SAP Solution
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• “A tool to support you when performing audits - from the planning phase, through audit execution, to the evaluation phase.“
Audit Management – Benefits for the Customer
Helps you fulfill the requirements of various quality standards such as QS 9000; ISO 9001:2000; ISO 14011; GMP (FDA)
Monitor corrective and preventive actions Improvement potentials Benchmarking Share information company-wide
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Introduction
The Audit Process
The Audit Components
Summary
Audit Management - Content
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Audit Management - The Process
Processing
Valuation
Corrective andPreventive Actions
Documentation
Evaluation
Planning
Audit Circle
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Audit Planning – Import/export of question lists
• SAP provides ready-to-run example xls + xml screen
– Copy function for question lists
Microsoft Excel
XML
SAP
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Audit Planning – Summary Flexible, user-defined time planning
(for example, annual plan, monthly plan, ...) Display the planned audits in Microsoft Project Tracking of all rescheduled audit dates Display of previous audits and relevant documentation in
preparation for an impending audit Assign/display documents Different lists of questions can be created or combined Question texts in multiple languages Status management
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Audit Management - The Process
Processing
Valuation
Corrective andPreventive Actions
Documentation
Evaluation
Planning
Audit Circle
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Audit Processing – Online Recording
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Download of Questions Download of Audits Recording with
MS EXCEL MS Pocket Excel or
Upload into SAP
Audit Processing – Offline Recording
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Audit Processing – Document Assignment Flexible folder and document assignment
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Audit Management - The Process
Processing
Valuation
Corrective andPreventive Actions
Documentation
Evaluation
Planning
Audit Circle
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Valuation for Each Question
Attributive valuation, for example: Not effectively proven, . . . effectively proven Yes or No No deviation, significant deviation, critical, etc. Customizing
Quantitative valuation, for example:
0 points, 2 points . . . 10 points 20%, 40% … 100% Customizing
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Element Validation Using SAP Graphic
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Valuation of Audit
Standard valuation schemes: ready-to-use VDA 6.x, ISO 9001:2000, QS9000
Individual valuation schemes Customizing
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Valuation - SummaryStoring minimum results
– Weighting questions– Prioritizing questions
Valuation and calculation– VDA 6.1 and 6.3, VDE, QS9000, ISO 9001:2000
Valuation based on selection list for question/elements– The content of the list can be freely defined and sorted– A certain number of points are assigned to each answer
Quantitative confirmation– Points or percentages by specifying a “to/from” scale with increments
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Audit Management - The Process
Processing
Valuation
Corrective andPreventive Actions
Documentation
Evaluation
Planning
Audit Circle
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Audit Management - The Process
Processing
Valuation
Corrective andPreventive Actions
Documentation
Evaluation
Planning
Audit Circle
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Documentation Predefined Smart Forms for audit report, audit plan, and corrective actions Print and/or send by e-mail
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Audit Collaboration
Supplier
Audit Execution
CorrectiveActions
Review Audit ReportShare Information
Assign Corrective Actions
Create the Audit ReportAudit Report
Monitor Corrective Actions
Send the Audit Report
Complete Corrective Actions
CorrectiveActions
Audit Report
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Audit Management - The Process
Processing
Valuation
Corrective andPreventive Actions
Documentation
Evaluation
Planning
Audit Circle
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Monitor: Benchmark Supplier Performance
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Evaluation Benchmarking
Compare a process in different sectors/plants Graphical display
Monitor supplier performance Graphical display
Compare the same production lines Company-wide information sharing Customer satisfaction over a time
period Various reporting types
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Monitor Actions For example, Worklist of all oustanding actions
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Monitor Actions in HTML
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Pro-Active Tracking of Outstanding Actions
Automaticsendingof e-mails!
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Introduction
The Audit Process
The Audit Components
Summary
Audit Management - Content
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Question listAudit planAudit Components – Overview
Audit Monitor
AuditAudit questions
Actions
Plan
ning
Proc
essi
ngM
onito
ring
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Audit Management – Ease of Use
Worklist
Navigation
Audit
Actions
Question list
Audit plan
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Audit Components - OverviewQuestion List Audit Plan
Audit Question List
Action
Audit
Audit Report
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Question ListHeader- Status- Partner- Texts- Hierarchy Profile- Valuation Profile
Item- i.e. element or question,
dependent on hierarchy profile
- Texts- Valuation profile
Audit Check List
- Approved
- Responsible: Mr. X
- Audit Questions acc. QS-9000
- Elements / Question
- Fulfillment in %
Element 4.11: Test equipment control
Question 4.11.12 Calibration Documentation
Does the supplier retain records on the calibration of test equipment?
Valuation acc. Fulfillment in %
Valuation proposal: 80Audit Question
List
Question List
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Audit Question ListQuestion List
Header - Texts - Hierarchy
profile - Valuation profile
Item - i.e. Element or
question/add. question (dep. on hier. profile)
- Texts - Valuation profile
Actions
System audit acc. to QS 9000
Audit check list
Get the actual requirements
Element / Question
Fulfillment in %
Element 4.11 Test Equipment Control
Question 4.11.12 Calibration Documentation
Does the supplier retain records on the calibration of test equipment?
Add. Question 4.11.X1 ANOVA
Does the supplier use the ANOVA-Method?
Keep calibration history for more than 5 years!
Audit Question
List
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AuditAudit Plan
Actions
Audit type:
Supplier system audit
Audit Item:
Supplier X, Plant Y
Dates:
Start – End / Planned - Actual
Participants:
Lead auditor A, Responsible B
Valuation:
Fulfillment 95 %
Rating profile 0-30-60-90-100
Rating “Approved“
Status:
Valuated
Outstanding Actions
Audit question listQuestion list
Add. questions
Audit-Audit type und trigger
-Audit item
-Dates
-Participants
-Texts
-Valuation specs.
-Result
-Status
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Corrective and Preventive ActionsQuestion list Item
Action- Text- Dates- Partner- Status
Text:
Confirm the calibration results with digital signature!
Date:
From 1. 1. 2002
Partner:
Person responsible: . . .
Status:
Being processed since 1. 8. 2000
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Audit - Customizing
Additional BAdI‘s Valuation Profiles Audit objects and more ...
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Introduction
The Audit Process
Audit – The Audit Components
Summary
Audit Management - Content
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Audit Management - The Added Value “Audit management with SAP supports you in continuously improving your services, systems, processes, and products. It helps you to achieve your goals more efficiently.”
Continuous improvement Greater effectiveness Benchmarking Best Practices – company-wide Easy to learn and use Multi-lingual Flexible – supports various (quality) requirements Monitor pending actions
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Availability Delivered in 3rd Quarter of 2001
Stand-alone functionality –easy to implement (going live within 4 weeks...)
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ACL for Windows memiliki utility konversi yang memungkinakan proses transformasi ke data berformat ACL ( .acl/.fil)
Utility untuk mentransformasi tersebut disebut dengan:
IFD(Input File Definition)
Transformation Delimited Data File
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Input File DefinitionIFD adalah:Menu yang digunakan untuk menggambarkan struktur
dan isi dari sebuah file data.
ACl menggunakan IFD untuk membaca data di dalam file tanpa merubah file data yang asli.
Menu IFD muncul otomatis ketika membuka project baru
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MENU IFD
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JENIS DATAJenis Data File yang dapat dibaca ACL:
1. Flat Sequential2. DBASE (ekstensi DBF)3. Text (extension TXT)4. Delimited5. Print6. ODBC7. Tape
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DELIMITED FILE
Banyak file data berisi field yang tidak memiliki posisi tetap dalam suatu record. Di file delimited field dipisahkan oleh sebuah karakter pemisah field yang dinamakan delimited files. ACL mendeteksi dan kemudian mengkonversi delimited files.
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Contoh Delimited Fule