The Implementation of COBIT 4.1 Framework-Based Information Technology Governance Audit (Case Study in the Ministry of Finance of Indonesia)

Nur Imroatun Sholihat, 1511031165 (2017) The Implementation of COBIT 4.1 Framework-Based Information Technology Governance Audit (Case Study in the Ministry of Finance of Indonesia). FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstrak

Lately, organizations including the governmental ones started to realize the crucial role of IT for their organizations. For example, in the last 3 years, Ministry of Finance (MoF) has spent Rp1.244 billion (USD 93,57 million) for IT investment itself. The benefit received from IT investment is influenced by its governance (Weill, 2004). To ensure that IT is well-governed, IT governance audit is performed. In Indonesia, MoF is the first and only internal audit organization to carry out IT governance audit to date. IT governance audit in the Ministry of Finance has also implemented the globally accepted framework, COBIT 4.1 framework. For those reasons, IT governance audit practice in the MoF could be the acceptable benchmark for another public sector organization about the aforesaid area of audit. This study is important because while IT governance audit is important, to the best of author’s knowledge, the research about IT governance audit practice in Indonesia’s public sector has not been found yet. This research aims to obtain the understanding about the implementation of IT governance audit in the MoF and compare them with the framework. To meet the objectives of this research, a qualitative approach is chosen. The result showed that MoF’s IT governance audit practice has implemented COBIT 4.1 framework (ITGI, 2007) and IT Assurance Guide: Using COBIT (ITGI, 2007). Despite being on its early stage, IT governance audit is adequately performed The audit planning and executing processes are in accordance to IT Assurance Guide: Using COBIT meanwhile the scoping process, for some reasons, has not been implemented. Keywords: COBIT 4.1, IT governance audit, Ministry of Finance

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 98121650 . Digilib
Date Deposited: 22 Sep 2017 07:17
Last Modified: 22 Sep 2017 07:17
URI: http://digilib.unila.ac.id/id/eprint/28302

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