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Komputer Auditing Essay

1577 words - 7 pages




1. Jelaskan tentang software audit dan berikan gambarnya serta kelebihan dan kekurangannya.
Jawaban :
IDEA (Interactive Data Analysis Software)
Merupakan software audit yang dapat digunakan untuk membuat rekonsiliasi, investigasi kecurangan, internal / operational audit, pemindahan file, mempersiapkan laporan manajemen dan analisis-analisis lainnya, termasuk menelusuri security log.
IDEA adalah software yang powerful dan mudah dioperasikan untuk membantu akunting dan professional keuangan meningkatkan keahlian auditing, ...view middle of the document...

APG memungkinkan tim audit untuk menambah, menghapus atau melakukan modifikasi item-item individual dalam daftar perencanaan audit untuk menyesuaikan antara pekerjaan auditor dengan keperluan klien mereka.

Microsoft Excel
Cara kerja audit berbantuan komputer dengan Microsoft Excel sebenarnya hamper sama dengan software yang lain, yaitu setelah file data diimpor atau disalin, maka selanjutnya dapat dilakukan pengolahan / manipulasi data sesuai keperluan audit yang dilakukan, tentunya menginputkan formula-formula yang diperlukan.
Sekalipun demikian, tetap harus diakui bahwa penggunaan Microsoft Excel untuk audit tetap memiliki kekurangan dibandingkan dengan paket software yang memang dikhususkan untuk audit. Hal ini karena file yang telah diimpor atau disalin bukanlah jenis file read only sehingga sangat rentan kesalahan yang diakibatkan kesalahan pengetikan dan pengeditan yang dilakukan.

Kelebihan :
* Sudah tersedia/ ter-install disetiap Komputer auditor
* Auditor sudah terlatih untuk menggunakannya dalam menyelesaikan pekerjaannya sehari2 jadi diperlukan learning time yang lebih sedikit
* Dokumentasi ataupun Tutorial tersebar dimana2 di internet ataupun di toko2 buku, bandingkan dengan buku tentang ACL, IDEA ataupun SESAM
* Memiliki fungsi/ Kemampuan yang sangat besar karena tidak dirancang hanya untuk audit software, sehingga secara kasar bisa dikatakan bahwa semua fungsi/ kemampuan audit software bisa dikerjakan oleh Excel hanya lebih berliku2 caranya. Sehingga kita bisa menambah/merancang sendiri fungsi/ kemampuan tanpa harus menunggu update software.

* Hanya dapat memproses max 1 juta baris/record data per worksheet/lembar kerja,  jumlah tersebut terlalu kecil dibandingkan dengan data yang kita peroleh dari perusahaan2 besar. Walaupun data bisa kita bagi2 misalnya perbulan atau per lokasi tetap akan menyulitkan kita. Apalagi komputer memproses data spreadsheet dengan data Database (yang merupakan format data bagi sebagian besar Audit software) berbeda. Apabila kita membuka 1 juta record maka memori kita akan diisi oleh 1 juta record, sedangkan Database hanya akan membuka sebagian data yang diperlukan/ ditampilkan saja. Hal ini akan membuat komputer kita macet jika file yang kita buka berukuran besar
* Tidak mendokumentasikan langkah2 yang sudah kita lakukan terhadap kertas kerja kita, tidak ada logs yang berguna untuk referensi berikutnya serta buat dokumentasi/arsip
* Data bisa secara tidak sengaja berubah, yang akan mengurangi kevalidan/ sahnya data dipembuktian
* Hanya bisa memproses sebagian tipe data yang ada di dunia, contohnya EBCIDIC (data dari IBM Mainframe) tidak bisa diproses oleh Excel
* Kesulitan dalam Relate, Join, Merge (perlu lebih banyak langkah)
* Kesulitan dalam Batch Proses, Jika di Audit Software untuk melakukan audit yang sama untuk periode yang berbeda bisa dilakukan dengan...

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