Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
INFORMATION SYSTEMS
Haryono, MCom, Ak. CA.
FEB UGM
IS Auditing
System
effectiveness
Data
integrity
2
Data Integrity
Materiality of dollar error exist in the financial
statement
Quantity error and number of errors that might
exist
3
experience
3. Audit environment, Libby and Luft (1993):
a) Audit technology available
b) Group judgment processes
c) Auditors prior involvement
d) Auditors accountability
4. Auditors Motivation
5
6. Expert systems:
Cost-Effectiveness Considerations
1. Initial setup costs that must be incurred to design
and implement the controls
2. Costs to execute the controls
3. Costs to search for errors and irregularities when
they are signaled, determine whether they exist and
correct when they are found
4. Cost associated with main errors and irregularities
that are discovered but not corrected
5. Cost associated with maintaining the controls
Mengukur dampak
sistem dengan
membandingkan
ex ante values
dengan ex post
values
Memilih ukuran
yang digunakan
Evaluasi
Sistem
Menentukan
ex post value
Mengidentifikasi
sumber data
Perceived
Usefulness
Computer selfefficacy
Perceive ease
of use
IS Use
Individual Impact (Task &
QWL)
IS Satisfaction
Organizationl Impact
Turnaround
time
(batch system)
Extent of
integration
with other
systems
Quality of
documentation
and help facilities
Reability
of the system
Ease of interaction
with the system
Ease of
learning
Usefullness of the
functionality provided
by the system
Accuracy
Completeness
Uniqueness
(nonredundancy)
Conciseness
informativeness
Timeliness
Precision
Comprehensibility
Relevance
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Enables them to accomplish tasks associated with their job more quickly.
Enables them to improve their job performance.
Enables them to increase their effectiveness on the job.
Makes it easier for them to undertake the tasks associated with their job.
To be useful in their job.
Enables them to increase their productivity.
23
Evaluating IS Satisfaction
Timeliness of information
Relevance of output
Amount of output
Quality of documentation provided
Dependendability of the information system
Relationship with Information system staff
Processing of system change requests
Level of information system training provided to users
1.
2.
25
26
Identify
the
benefit
of the
information
system.
Identify
the
costs
of the
information
system.
Value
benefit
and costs
of the
information
system.
Determine
the net
present
value
of the
information
system.
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3.
4.
5.
6.
7.
8.
Indikator Kinerja
1. Timeliness
2. Throughput produktivitas
3. Utilization
4. Reliability
10
Workload Model
Menyusun suatu model beban kerja untuk mengukur
efisiensi beban kerja sistem aktual
alasan:
Terlalu mahal jika menggunakan real workload
untuk tujuan evaluasi
Real workload tidak dapat digunakan jika sistem yg
dievaluasi belum/tidak beroperasi
Artificial WM
Disusun berdasarkan estimasi karakteristik dari
real workload/benchmark
Executable WM
Model yg dapat dijalankan pd sistem yg
dievaluasi
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11