Why I Have to Choose Information System Audit?

Why I Have to Choose Information System Audit?

Yuriska Marcella

2101628354

Information System Audit is a process of gathering and evaluating data to prove and determine whether the used computing application system has set and apply a suffice intern control system, whether the asset of the organization is well protected and not misused, whether it capable of reserving the integrity of the data, reliability and efficiency in using computer based information system.

On the outline of doing audit in a cooperation which has the skills in the technology information sector, it is necessary to minimalize the loss because of losing data, loss because of an error in computing process, making a wrong decision because of inaccurate information, loss because of computer abused, hardware, software, and personal information system value, and the last is preservation of the secrecy of the information.

Information System has 2 main aspect, which is conformance and performance. Conformance alone is Information System Audit focused to obtain a conclusion of conformity like secrecy, integrity, availability, and allegiance. Performance itself is focused to obtain a conclusion based on performance aspect such as effectiveness, efficiency, and reliability.

Four type of auditor that employed in a cooperation which are:

• Internal auditor is the cooperation employee, whoo on a daily basis do the compliance, operational, system development, intern supervisor, and cheating audit.
• External auditor is public independent accountant tasked by the cooperation, specially to handle the financial audit. In variance of financial audit, External auditor is helped by the internal auditor. But external auditor is the one responsible to affirm the reasonableness of the financial report.
• Government auditor do the fulfillment of the audit or to test cooperation report on the supervision of the government officials. For example, government bank supervisor do the bank audit, auditor who is assigned by the state auditor usually do a region audit and on the government officials.
• Fraud auditor,specialized on investigating fraud and work in private o\with an internal auditor and a lawyer. Fraud examminer for example : The FBI fraud investigator, big cooperation public accountant, IRS, dan insurance company.

If we look closely, it can be seen that industrial need of this field is very promising. There are a lot of school of IS graduate who work for global scaled accountant firm such as, PricewaterhouseCoopers (PwC), Ernst & Young (EY), KPMG, and deloitte whether as an internal auditor or external auditor.

Working as an auditor is very suitable for those who always want to learn and dig deeper on the subject of auditing. With great responsibility, being an information system auditor grant knowledge on the advantages and weaknesses of the system that is used by a company or organization that they audit.

Resources: http://edukasi.kompas.com/read/2013/07/15/1215592/Mau.Berprofesi.sebagai.Information.Systems.Auditor.

http://irwantricahyono.blogspot.co.id/2016/03/makalah-audit-sistem-informasi.html