lembar kerja pemeriksaan - gunadarma...
TRANSCRIPT
![Page 1: Lembar Kerja Pemeriksaan - Gunadarma Universitybhermana.staff.gunadarma.ac.id/Downloads/files/39328/LHP.pdf · Lembar Kerja Pemeriksaan ... lembar kerja, laporan, dll) IT Audit Universe](https://reader036.vdokumen.com/reader036/viewer/2022082213/5b77fe697f8b9ad2498de95e/html5/thumbnails/1.jpg)
Lembar Kerja Pemeriksaan Bahan Bacaan: 1. Lance M. Turcato (2006). Integrating COBIT® into the IT Audit
Process (Planning, Scope Development, Practices). ISACA. 2. Federal Financial Institutions Examination Council (2003). IT
EXAMINATION HANDBOOK: AUDIT. 3. Federal Financial Institutions Examination Council (2006). IT
EXAMINATION HANDBOOK: INFORMATION SECURITY 4. Federal Financial Institutions Examination Council (1996). IT
EXAMINATION HANDBOOK: INFORMATION SYSTEM, VOLUME 1. 5. FEDERAL INFORMATION SYSTEM CONTROLS AUDIT MANUAL
(FISCAM). United States Government Accountability Office., 2009.
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Drilling Down to the Technology Infrastructure
MYOB, Value Plus, Zahir, Excell, dll
PC Stand Alone (Windows/Open Sources)
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Understanding the Technology Infrastructure
Semakin kompleks infrastruktur IT maka semakin kompleks pemeriksaannya
(ruang lingkup, lembar kerja, laporan, dll)
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IT Audit Universe
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Security Audit Universe
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Map Audit Universe To COBIT®
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ACCESS RIGHTS ADMINISTRATION
Financial institutions should have an effective process to administer access rights. The process should include:
• Assigning users and devices only the access required to perform their required functions,
• Updating access rights based on personnel or system changes,
• Reviewing periodically users’ access rights at an appropriate frequency based on the risk to the application or system, and
• Designing appropriate acceptable-use policies and require users to agree to them in writing.
Examples (FFIEC, 2006)
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Policies, Standards, Guidelines & Procedures
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COBIT® Control Assessment Questionnaire
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Examples (FFIEC)
Work Program
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Work Program (FISCAM) Information System Controls Audit Planning Checklist
Organization and Key Systems/Applications
Kodifikasi/ Kearsipan
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Work Program (FISCAM) Application Level General Controls (AS) - AS-2: Implement effective application access controls
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Work Program (FISCAM)
Rating/
Scoring
Rating/
Scoring