{"id":3624,"date":"2024-12-23T15:33:18","date_gmt":"2024-12-23T08:33:18","guid":{"rendered":"https:\/\/audithink.com\/?p=3624"},"modified":"2026-10-13T06:42:53","modified_gmt":"2026-10-12T23:42:53","slug":"information-systems-audit","status":"publish","type":"post","link":"https:\/\/audithink.com\/en\/blog\/audit-sistem-informasi\/","title":{"rendered":"Familiar with Information Systems Audit along with examples and stages"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Often unnoticed, information systems audits actually have a level of importance equivalent to other audits, such as <a href=\"https:\/\/audithink.com\/en\/article\/financial-audit\/\" data-type=\"post\" data-id=\"718\"><strong>financial audit<\/strong><\/a>. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Since information systems are the key to successful business operations, periodic audits are essential to prevent potential problems.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this article, we will talk in more detail about what an Information Systems audit is, its purpose, as well as the stages of its implementation. Come on, check it out!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the Definition of Information Systems Audit?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">An Information Systems Audit is a review process to ensure that an organization's information systems are reliable, secure, and effective.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this process, information systems auditors collect data and evidence to assess whether the information system has met several important aspects, namely:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Implementation of an adequate internal control system<\/li>\n\n\n\n<li>Implementation of computerized information systems<\/li>\n\n\n\n<li>Protection of all assets<\/li>\n\n\n\n<li>Guarantee of data integrity<\/li>\n\n\n\n<li>Reliability, efficiency and effectiveness of the system<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">An effective information systems audit process requires the collaboration of various scientists, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Traditional Audit<\/li>\n\n\n\n<li>Information Systems Management<\/li>\n\n\n\n<li>Accounting Information System<\/li>\n\n\n\n<li>Computer science<\/li>\n\n\n\n<li>Behavioral science<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the Difference Between an Information Systems Audit and an IT Audit?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The two terms are often used interchangeably and there is no agreed standard distinction. In practice, the difference in focus is as follows.<\/p>\n\n\n\n<figure class=\"wp-block-table has-fixed-layout\"><table><thead><tr><th>Aspect<\/th><th>Information Systems Audit<\/th><th>An IT Audit<\/th><\/tr><\/thead><tbody><tr><td>Focus<\/td><td>Accuracy, completeness, and authorization of data and transactions within the system<\/td><td>Infrastructure, access, change, backup, vendors, and security<\/td><\/tr><tr><td>Typical object<\/td><td>Applications, application controls, and data integrity<\/td><td>Networks, servers, cloud, security, and compliance<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">See also:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/audithink.com\/en\/article\/it-audit\/\">Get to know what an IT Audit is and its types, objectives, procedures, and examples<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Examples Of Information Systems Audits<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">An academic study at RSUD Kota Tasikmalaya, which has used a hospital management information system (SIMRS) since 2008, is an example of an information systems audit in practice. The study, published in 2017 in the JTK3TI journal (UNIKOM), used the COBIT 4.1 framework and assessed six processes: PO8, AI4, DS1, DS2, DS4, and DS7.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a result, the average maturity level was level 2 (repeatable but intuitive), while the target was level 4. This example is an academic study, not a company audit engagement, and the COBIT 4.1 framework used is an older version.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the Purpose of Information Systems Audit?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. Asset Security<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The company must protect its assets, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Data assets include financial, personnel, customer, and operational data.<\/li>\n\n\n\n<li>Software assets such as operational applications such as ERP and CRM.<\/li>\n\n\n\n<li>Hardware assets such as computer devices and <em>server<\/em>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If the information system is not evaluated regularly, there are potential problems such as data leakage and cyber attacks that can harm the organization financially.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Data Integrity Assurance<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">As explained earlier, data is one of the most important assets for a company, so maintaining its integrity is crucial.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Data integrity here means ensuring that the company's data remains accurate, consistent, and intact.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By maintaining data integrity, businesses can use it as the basis for making informed decisions.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conversely, data that is not guaranteed quality can result in erroneous analysis, which ultimately risks undermining the company's strategy.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. System Effectiveness<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The third objective of an Information Systems audit is to improve the effectiveness of a company's systems.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This Audit allows the company to evaluate various aspects of the information system that contribute to the achievement of organizational goals.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If weaknesses are found in the system, the company can immediately make improvements to optimize system performance.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With a more reliable system, the decision-making process can be carried out more quickly and accurately for the continuous improvement of the company.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. System Efficiency<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Finally, this audit aims to improve the efficiency of the company, especially in the system aspect.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is, the system must be able to support the achievement of organizational goals by making optimal use of available resources.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Through information systems audits, companies can ensure that resources, including manpower as well as hardware and software, are used appropriately as needed.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, information systems that have been optimally automated can help companies save time and costs compared to manual methods.<\/p>\n\n\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"5427\" class=\"elementor elementor-5427\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-c693698 e-flex e-con-boxed e-con e-parent\" data-id=\"c693698\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f131bf4 cta-banner-article elementor-widget elementor-widget-image\" data-id=\"f131bf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/audithink.com\/en\/demo\/\" data-at-cta=\"banner-artikel\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2400\" height=\"800\" src=\"https:\/\/audithink.com\/wp-content\/uploads\/2026\/07\/audithink-banner-v3-photo.webp\" class=\"attachment-full size-full wp-image-5428\" alt=\"cta banner campaign\" srcset=\"https:\/\/audithink.com\/wp-content\/uploads\/2026\/07\/audithink-banner-v3-photo.webp 2400w, https:\/\/audithink.com\/wp-content\/uploads\/2026\/07\/audithink-banner-v3-photo-300x100.webp 300w, https:\/\/audithink.com\/wp-content\/uploads\/2026\/07\/audithink-banner-v3-photo-1024x341.webp 1024w, https:\/\/audithink.com\/wp-content\/uploads\/2026\/07\/audithink-banner-v3-photo-768x256.webp 768w, https:\/\/audithink.com\/wp-content\/uploads\/2026\/07\/audithink-banner-v3-photo-1536x512.webp 1536w, https:\/\/audithink.com\/wp-content\/uploads\/2026\/07\/audithink-banner-v3-photo-2048x683.webp 2048w, https:\/\/audithink.com\/wp-content\/uploads\/2026\/07\/audithink-banner-v3-photo-18x6.webp 18w\" sizes=\"(max-width: 2400px) 100vw, 2400px\" title=\"\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\">When Is an Information Systems Audit Needed?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>After a new application is implemented, through a post-implementation audit.<\/li>\n\n\n\n<li>During major system development, through a concurrent audit.<\/li>\n\n\n\n<li>When there is a significant change to the ERP or financial applications.<\/li>\n\n\n\n<li>Periodically. Government Regulation 71\/2019 Article 13 requires electronic system operators to have a periodic audit mechanism.<\/li>\n\n\n\n<li>Government agencies refer to Communication and Informatics Ministerial Regulation Number 16 of 2022 on the general policy for ICT audits.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For commercial banks, the frequency requirements for IT audits are covered in the IT audit article. The validity of regulations can change, so check the latest text.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Controls Are Examined in an Information Systems Audit?<\/h2>\n\n\n\n<figure class=\"wp-block-table has-fixed-layout\"><table><thead><tr><th>Type of control<\/th><th>Coverage<\/th><th>Example test<\/th><\/tr><\/thead><tbody><tr><td>IT general controls (ITGC)<\/td><td>Access control, change management, system development, and physical control<\/td><td>Comparing the list of active users with the employee list<\/td><\/tr><tr><td>Application controls<\/td><td>Input validation, processing, and output accuracy<\/td><td>Reconciling system output with source documents<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Weaknesses in ITGC can affect the reliability of the financial data produced by the system, so auditors usually assess ITGC first before testing application controls and transactions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">See also:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/audithink.com\/en\/article\/system-access-rights-audit\/\">System Access Rights Audit: Identity &amp; Access Management<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/audithink.com\/en\/article\/what-is-audit-trail\/\">Audit Trail: Definition, Functions, Examples, and Benefits<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/audithink.com\/en\/article\/internal-control\/\">Internal Control: Definition, Purpose, Types, &amp; COSO Components<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What Frameworks and Standards Are Used in an Information Systems Audit?<\/h2>\n\n\n\n<figure class=\"wp-block-table has-fixed-layout\"><table><thead><tr><th>Framework<\/th><th>Purpose<\/th><\/tr><\/thead><tbody><tr><td>COBIT 2019<\/td><td>ISACA's IT governance and management framework with 40 objectives. ISACA has scheduled COBIT 7 for October 2026.<\/td><\/tr><tr><td>ITAF 5th edition<\/td><td>ISACA's practice framework for IT and information systems audit, launched February 2026, replacing the 2020 edition.<\/td><\/tr><tr><td>ISO\/IEC 27001:2022<\/td><td>The standard for information security management systems.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Validity and editions can change, so check the publishers' official pages (information as of October 2026).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Are the Stages of Information Systems Audit?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This flow follows the audit approach in a computerized environment. For a pure IT audit engagement, ITAF describes a cycle of planning, performing, and reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The information systems audit process is divided into stages, namely:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Planning Stages<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">At the first stage, <a href=\"https:\/\/audithink.com\/en\/article\/what-is-auditor\/\" data-type=\"post\" data-id=\"576\">auditor<\/a> plan the audit process by going through the following steps:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Determine the main focus of the audit.<\/li>\n\n\n\n<li>Understand the information system and company background.<\/li>\n\n\n\n<li>Establish the scope and procedures of the audit.<\/li>\n\n\n\n<li>Allocate the resources needed for the implementation of the audit.<\/li>\n\n\n\n<li>Identify the main risks that will be a priority in testing.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This stage aims to ensure the auditor and the auditee have an aligned understanding and agreement on the audit process to be carried out.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Stages Of Control Testing<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">After the planning process is completed, the information system audit is continued by testing whether the controls that have been prepared have been implemented properly.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When the existing risks are significant enough, internal controls must work optimally to reduce these risks.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the control goes well, the auditor will continue the next testing process.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conversely, if the effectiveness of the control cannot be ascertained, the auditor will conduct a more in-depth evaluation of the control.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Stages Of Transaction Testing<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Transaction testing reviews whether the information system is accurate in the process of recording and processing transactions.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is intended that there are no financial transaction errors that affect the results of the final report.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For this reason, the auditor will check whether the records in the information system are in accordance with the supporting documents.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"> 4. Stages of testing the balance or overall results<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This step aims to ensure that the reports generated by the information system are correct and accurate through the advanced data verification process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Besides balance tests such as stock counts and third-party confirmations, information systems auditors use tests specific to their field: reconciling system data with source documents, access and authorization tests, log reviews, and computer-assisted audit techniques (CAAT).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Final Stages<\/h3>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"2560\" height=\"1884\" src=\"https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-olly-3760514_11zon-scaled.webp\" alt=\"Illustration of Information Systems audit Report\" class=\"wp-image-3627\" style=\"object-fit:cover\" title=\"\" srcset=\"https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-olly-3760514_11zon-scaled.webp 2560w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-olly-3760514_11zon-300x221.webp 300w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-olly-3760514_11zon-1024x753.webp 1024w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-olly-3760514_11zon-768x565.webp 768w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-olly-3760514_11zon-1536x1130.webp 1536w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-olly-3760514_11zon-2048x1507.webp 2048w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-olly-3760514_11zon-16x12.webp 16w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><figcaption class=\"wp-element-caption\">Sources: <em>Pexels<\/em><\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">At this stage, additional testing is carried out to ensure that the resulting conclusions are accurate.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Auditor will evaluate the extent to which the existing information systems support the company's operations optimally.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After the test is completed, a final report is drawn up, which includes findings, analyzes, as well as recommendations for improvement.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This report is then submitted to the client as a result of the entire audit process.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. Follow-Up<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">After the report is delivered, the auditee prepares an action plan and the auditor monitors and verifies that the improvements are carried out.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">See also:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/audithink.com\/en\/article\/corporate-internal-audit-finding-follow-up\/\">Audit Finding Follow-Up: Causes of Overlooked Issues and Their Solutions<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What Are the Types of Information Systems Audit?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Based on the purpose, Information Systems audit is classified into two, namely:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Audit of Information Systems in the aspect of financial statements<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-n-voitkevich-8927657_11zon-1024x683.webp\" alt=\"Illustration of Information Systems Audit in the aspect of financial statements\" class=\"wp-image-3626\" style=\"object-fit:cover\" title=\"\" srcset=\"https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-n-voitkevich-8927657_11zon-1024x683.webp 1024w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-n-voitkevich-8927657_11zon-300x200.webp 300w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-n-voitkevich-8927657_11zon-768x512.webp 768w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-n-voitkevich-8927657_11zon-1536x1024.webp 1536w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-n-voitkevich-8927657_11zon-2048x1365.webp 2048w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/12\/pexels-n-voitkevich-8927657_11zon-18x12.webp 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Sources: <em>Pexels<\/em><\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Information systems Audit aims to review the company's financial statements<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the financial recording process has been computerized, an audit is carried out on the information system used.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Through an information system audit, the auditor will assess whether the information system has been running according to standards to produce accurate and accountable financial statements.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Audit of Information Systems in operational aspects<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This type of Audit evaluates how information systems can support the company's operational needs. Operational audits are classified into 3 types, namely:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">a. <em>Post-Implementation Audit<\/em><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">This Audit is carried out after the computer application is implemented in the company to ensure that the application meets the needs of users and runs efficiently.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this stage, the auditor will provide recommendations on whether the information system can continue to be used, needs improvement, or even should be discontinued.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">b. <em>Concurrent Audit<\/em><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">This type of audit involves the auditor directly in the system development process as part of a team.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The role of the Auditor is to help ensure the quality of the system according to applicable standards and identify potential errors as early as possible to prevent problems at a later date.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">c. <em>Functional Performance Audit<\/em><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">This Audit focuses on assessing the overall performance of the information system that has been used.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assessment includes aspects of system management, control in the development process, as well as system development efforts to ensure optimal performance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Does an Information Systems Audit Finding and Report Look Like?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Findings are usually written with the elements of condition, criteria, cause, effect, recommendation, and management response. The following is an illustrative example, not a real case.<\/p>\n\n\n\n<figure class=\"wp-block-table has-fixed-layout\"><table><thead><tr><th>Element<\/th><th>Illustrative example<\/th><\/tr><\/thead><tbody><tr><td>Condition<\/td><td>User accounts of employees who have left are still active in the ERP<\/td><\/tr><tr><td>Criteria<\/td><td>The organization's access policy requires accounts to be deactivated when an employee leaves<\/td><\/tr><tr><td>Causes<\/td><td>There is no account deactivation procedure during offboarding<\/td><\/tr><tr><td>Effect<\/td><td>Risk of unauthorized transactions<\/td><\/tr><tr><td>Recommendations<\/td><td>Establish an account deactivation procedure and conduct periodic access reviews<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">See also:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/audithink.com\/en\/article\/report-audit\/\">Audit Report: Definition, Functions, Types, &amp; Examples<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/audithink.com\/en\/article\/audit-working-papers\/\">Audit Working Papers: Definition, Function, Purpose, and Types<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/audithink.com\/en\/article\/examples-of-internal-audit-checklist\/\">10 examples of Internal Audit Checklist and its explanation<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ About Information System Audits<\/h2>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>What is an information system audit?<\/strong><\/summary>\n<p class=\"wp-block-paragraph\">An information system audit is a review process to ensure an organization's information systems are reliable, secure, and effective. Auditors collect data and evidence to assess how well the key aspects of the system are met.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>Which aspects are assessed in an information system audit?<\/strong><\/summary>\n<p class=\"wp-block-paragraph\">Adequate implementation of internal control systems, implementation of computerized information systems, protection of all assets, guaranteed data integrity, and system reliability, efficiency, and effectiveness.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>What is the purpose of an information system audit?<\/strong><\/summary>\n<p class=\"wp-block-paragraph\">Four purposes: safeguarding data, software, and hardware assets; assuring data integrity so it stays accurate, consistent, and intact; improving system effectiveness in supporting organizational goals; and improving the efficiency of resource use.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>What are the stages of an information system audit?<\/strong><\/summary>\n<p class=\"wp-block-paragraph\">Six stages: audit planning, control testing, transaction testing, balance or overall results testing, the final stage in the form of a report, and follow-up.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>What are the types of information system audits?<\/strong><\/summary>\n<p class=\"wp-block-paragraph\">Two types based on purpose: an information systems audit on the financial statement aspect, and on the operational aspect, which is further divided into post-implementation audit, concurrent audit, and functional performance audit.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>What Is the Difference Between an Information Systems Audit and an IT Audit?<\/strong><\/summary>\n<p class=\"wp-block-paragraph\">The two are often used interchangeably. An information systems audit tends to focus on the accuracy, completeness, and authorization of data and transactions within the system, while an IT audit focuses on the technology layer and its governance.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>What does an example of an information system audit look like?<\/strong><\/summary>\n<p class=\"wp-block-paragraph\">An academic study at RSUD Kota Tasikmalaya (2017) used COBIT 4.1 to assess six processes of the SIMRS and found an average maturity of level 2 against a target of level 4, with recommendations to improve application maintenance, document distribution, regular training, and integration between systems.<\/p>\n<\/details>\n\n\n\n<p class=\"wp-block-paragraph\">Also read, IT security and governance that are the objects of audit:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/audithink.com\/en\/article\/what-is-identity-access-management\/\" data-type=\"post\" data-id=\"4261\">What is Identity Access Management and Why is it Important?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/audithink.com\/en\/article\/what-is-end-user-computing\/\" data-type=\"post\" data-id=\"4264\">What is End User Computing and its benefits<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/audithink.com\/en\/article\/data-breach\/\" data-type=\"post\" data-id=\"4176\">Data Breach: Definition, Types, Examples, &amp; Prevention<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/audithink.com\/en\/article\/data-masking\/\" data-type=\"post\" data-id=\"4015\">Data Masking: What Is It, purpose, technique and how it differs from data encryption<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">How Does Audithink Help With Information Systems Audits?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Audithink is internal audit management software that can be customized, not an audit performer. Audit teams can use it for risk assessment to prioritize information systems audit objects, audit planning, work program templates, notifications, follow-up monitoring, and automated reports. Contact us to see how it fits the audit process at your organization.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">See also:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/audithink.com\/en\/article\/information-system-audit-software\/\">Information System Audit Applications: A Guide to Choosing the Right Software for Your Enterprise<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Information systems are key to business operations, so they need periodic audits. Learn about information system audits with examples and stages.<\/p>","protected":false},"author":12,"featured_media":3625,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","rank_math_title":"Audit Sistem Informasi: Pengertian, Tahapan, dan Contoh","rank_math_description":"Audit sistem informasi adalah penilaian keandalan, keamanan, dan efektivitas sistem. 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