Page 7 - Sistem Informasi dan Pengendalian - Ikatan Akuntan Indonesia
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SISTEM INFORMASI
DAN PENGENDALIAN INTERNAL
BAB 3: ENTERPRISE RESOURCE PLANNING (ERP) ........................................................ 31
Tujuan Pembelajaran ................................................................................................................ 33
3.1 Pengertian Sistem Enterprise Resource Planning dan Modul .................................. 33
3.2 Vendor Sistem ERP ...................................................................................................... 35
3.3 Keuntungan dan Tantangan Dalam Penerapan Sistem ERP ................................... 36
3.4 Perencanaan dan Keputusan Implementasi ERP ..................................................... 37
3.5 Tahapan Implementasi ERP dan Strategi Implementasi ERP ................................. 40
3.6 Critical Success dan Failure Factors dari Implementasi ERP ................................... 43
IAI WEB VERSION
Latihan Soal ................................................................................................................. 46
Bab 4: SISTEM INFORMASI DAN PENGENDALIAN INTERNAL .................................... 49
Tujuan Pembelajaran ................................................................................................................ 51
4.1 Pendahuluan ................................................................................................................ 51
4.2 Konsep Dasar Pengendalian Internal ........................................................................ 51
4.3 Membandingkan Kerangka Pengendalian Internal .................................................. 53
4.3.1 COBIT Framework ......................................................................................... 53
4.3.2 COSO Internal Control-Integrated Framework ........................................... 56
1. Lingkungan pengendalian .................................................................................... 56
2. Penilaian Risiko ...................................................................................................... 57
3. Aktivitas Pengendalian .......................................................................................... 59
A. Otorisasi yang tepat atas transaksi dan aktivitas ......................................... 60
B. Segregation of Duties (SOD)........................................................................... 60
C. Pengendalian dalam Pengembangan dan Akuisisi Proyek Sistem
Informasi. ........................................................................................................ 61
D. Pengendalian atas Perubahan Sistem (Change Management Controls)..... 62
E. Desain dan Penggunaan Dokumen dan Catatan ........................................ 62
F. Perlindungan atas Aset, Dokumen, dan Data .............................................. 62
G. Pemeriksaan Independen atas Kinerja (Independent Checks on
Performance) .................................................................................................. 63
4. Informasi dan Komunikasi ................................................................................................ 63
5. Monitoring ........................................................................................................................... 63
4.3.3 COSO Enterprise Risk Management (ERM) Framework.............................. 64
4.4 Risiko Teknologi Informasi Terkini ............................................................................ 66
4.5 Pengendalian atas Risiko Teknologi Informasi Terkini ............................................ 67
Latihan Soal... .............................................................................................................. 70
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