Proses Pengelolaan Data Menggunakan Cobit terhadap Peran Audit Internal di BPK Kantor Wilayah Daerah Istimewa Yogyakarta

Chaidir Iswanaji


Abstract


The audit process is essential to ensure the accountability of local government financial reports.
The phenomenon in Indonesia, especially in the financial statements of local government are
very few local governments that receive unqualified notes of CPC. The role of internal audit into
spacious with new concepts and rules that developed among other things, software COBIT. The
purpose of this study was to determine the role of internal audit and the impact of Information
Technology on data management processes using COBIT to the role of internal audit in BPK. The
method used is descriptive qualitative. Data were collected by interview, documentation and
observation. The interviews were conducted by two members of the internal audit in BPK. Mechanical analysis of data using the Interactive model analysis. The results of this study are;
First, the role of internal audit is not only limited to the examination, but also performs many
functions and consulting services in order to improve the performance of CPC. Second, the auditor can use Audit Guidelines as an additional material to design audit procedures. In short, in
particular COBIT guidelines can be modified easily, according to the industry. In conclusion IT as
a bridge between the risks of IT with the control needed ( IT risk management) and also the main
references were very helpful in the application of IT Governance in the CPC.
Keyword: Internal Audit, COBIT and CPC.


Full Text:

PDF


DOI: https://doi.org/10.22219/jrak.v4i1.4926 | Abstract views : 133 | PDF views : 133 |

Office:
Ruang Jurusan Akuntansi Universitas Muhammadiyah Malang
Gedung Kuliah Bersama 2 Floor 3. Jalan Raya Tlogomas 246, Kota Malang, East Java, Indonesia
Email: jrak@umm.ac.id

View My Stats