Information System/Information Technology Management

Pertemuan 09-10

Matakuliah : F0174 / Audit Laporan Keuangan Berbasis KomputerTahun : 2008

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Developing strategic Plans

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Strategic PlansStrategic Plans: One of the most important

responsibility of management, as this proccess serves as the primary guideline for allocating scarce resources throughout the firm and keeping the organization headed in profitable direction.

Strategic Planning begins with a vision or an image of future, Vision translated to mission, wich serves guiding light for developing a set of objective

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Mission statements guide the establishment of business objectives. For instance, the IT function described might develop the following set of objectives:

1. Create an atmosphere that embraces innovation and change2. Apply computer hardware and software technologies to

opportunities that promote prosperity3. Incorporate an enterprise-wide information system to

facilitate the intracompany coordination of business activities.

4. Develop a technology-based communications network capable of linking suppliers, customers, and employees in to a seamless, virtual and extended enterprise.

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Managing development project

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The acqisition of software from outside vendors, in house development og application and modification of existing computer programs are all example of IT projects.

A project may be deemed to be a failure if it was delivered later than estimated, cost considerably more than budgeted, did not offer the functionality desired, or failed to meet the quality expected.

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Phase in Project Life Cycle:1. Planning the project2. In Managing projects is to schedule the specific

sequencing and timing of each activity and associated resources.

3. Involves monitoringof activities.4. Controlling-concerns the development of specific

actions aimed at keeping a project moving forward in the most efficient and effective manner possible, considering unexpected issues, delays, and problem that arise.

5. Project manager needs to properly close out the project

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Acquiring Software Application To ensure that software acquisitions are being made

in the best interest of the company, the client should develop and follow a formal software application acquisition policy:

A software acquisition poliy should be formulated by first mapping upcoming application needs to strategic plan.

1. A specific individual should be assigned the overall responsibility for finding and comparing alternative software application.

2. Identify and compare alternative solution.3. Total cost of ownership for each application should

be considered

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Considering Additional Systems Development Issues

The project team should pay close attention to additional key development issues:

1. Business Process Analysis2. Development & Testing3. Security and Controls4. Conversions and Intervace5. Implementation Testing6. Training and Documentation

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Key development Risk Indicators1. Development projects are not aligned with the strategic

plan.2. Feasibility studies do not consider the following areas:

1. Technical feasibility2. Financial Feasibility3. Cultural Feasibility

3. Senior management and users are not involved4. Business process analyses are not performed5. Alternative designs are not compared6. Separate development, test, and production libraries are

not used7. Security and control features are not designed into the

system8. Conversion and interface issues are not taken into account9. System testing is inadequate10.Training and documentation are poor

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Changing software application

It seems as though existing software applications are in a perpetual state of change. The reasons for changing applications are many, but for the most part they reflect the volatility.

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Key System Change Risk Indicators1. A structure system change methodology is not in place

2. A Software change request procedure is not use3. Change requests are not reviewed/prioritized by a

representative group4. Feasibility studies are not performed when appropriate5. Alternative software change designs are not

considered6. Separate development, test, and production libraries

are not used7. Security and controls implication are not considered8. Integration issues are not taken into account9. Testing is inadequately conducted10.Application changes are poorly documented.

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IT Project management

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Introduction

The Audit Process

The Audit Components

Summary

Audit Management - Content

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Audit – Definition and Value Proposition

Value Proposition An audit is used to determine whether the

specification requirements of a service, process, system, or product were met, and whether these requirements are suitable to achieve your desired objectives.

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Audit Management with SAP

SAP has developed a powerful and easy-to-use tool for Audit Management. It supports you in performing any kind of audit…

…no matter what industry sector you work in……from the planning phase, through audit

execution, to the evaluation phase.

SAP Solution

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• “A tool to support you when performing audits - from the planning phase, through audit execution, to the evaluation phase.“

Audit Management – Benefits for the Customer

Helps you fulfill the requirements of various quality standards such as QS 9000; ISO 9001:2000; ISO 14011; GMP (FDA)

Monitor corrective and preventive actions Improvement potentials Benchmarking Share information company-wide

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Introduction

The Audit Process

The Audit Components

Summary

Audit Management - Content

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Audit Management - The Process

Processing

Valuation

Corrective andPreventive Actions

Documentation

Evaluation

Planning

Audit Circle

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Audit Planning – Import/export of question lists

• SAP provides ready-to-run example xls + xml screen

– Copy function for question lists

Microsoft Excel

XML

SAP

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Audit Planning – Summary Flexible, user-defined time planning

(for example, annual plan, monthly plan, ...) Display the planned audits in Microsoft Project Tracking of all rescheduled audit dates Display of previous audits and relevant documentation in

preparation for an impending audit Assign/display documents Different lists of questions can be created or combined Question texts in multiple languages Status management

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Audit Management - The Process

Processing

Valuation

Corrective andPreventive Actions

Documentation

Evaluation

Planning

Audit Circle

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Audit Processing – Online Recording

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Download of Questions Download of Audits Recording with

MS EXCEL MS Pocket Excel or

Upload into SAP

Audit Processing – Offline Recording

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Audit Processing – Document Assignment Flexible folder and document assignment

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Audit Management - The Process

Processing

Valuation

Corrective andPreventive Actions

Documentation

Evaluation

Planning

Audit Circle

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Valuation for Each Question

Attributive valuation, for example: Not effectively proven, . . . effectively proven Yes or No No deviation, significant deviation, critical, etc. Customizing

Quantitative valuation, for example:

0 points, 2 points . . . 10 points 20%, 40% … 100% Customizing

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Element Validation Using SAP Graphic

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Valuation of Audit

Standard valuation schemes: ready-to-use VDA 6.x, ISO 9001:2000, QS9000

Individual valuation schemes Customizing

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Valuation - SummaryStoring minimum results

– Weighting questions– Prioritizing questions

Valuation and calculation– VDA 6.1 and 6.3, VDE, QS9000, ISO 9001:2000

Valuation based on selection list for question/elements– The content of the list can be freely defined and sorted– A certain number of points are assigned to each answer

Quantitative confirmation– Points or percentages by specifying a “to/from” scale with increments

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Audit Management - The Process

Processing

Valuation

Corrective andPreventive Actions

Documentation

Evaluation

Planning

Audit Circle

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Audit Management - The Process

Processing

Valuation

Corrective andPreventive Actions

Documentation

Evaluation

Planning

Audit Circle

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Documentation Predefined Smart Forms for audit report, audit plan, and corrective actions Print and/or send by e-mail

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Audit Collaboration

Supplier

Audit Execution

CorrectiveActions

Review Audit ReportShare Information

Assign Corrective Actions

Create the Audit ReportAudit Report

Monitor Corrective Actions

Send the Audit Report

Complete Corrective Actions

CorrectiveActions

Audit Report

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Audit Management - The Process

Processing

Valuation

Corrective andPreventive Actions

Documentation

Evaluation

Planning

Audit Circle

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Monitor: Benchmark Supplier Performance

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Evaluation Benchmarking

Compare a process in different sectors/plants Graphical display

Monitor supplier performance Graphical display

Compare the same production lines Company-wide information sharing Customer satisfaction over a time

period Various reporting types

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Monitor Actions For example, Worklist of all oustanding actions

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Monitor Actions in HTML

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Pro-Active Tracking of Outstanding Actions

Automaticsendingof e-mails!

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Introduction

The Audit Process

The Audit Components

Summary

Audit Management - Content

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Question listAudit planAudit Components – Overview

Audit Monitor

AuditAudit questions

Actions

Plan

ning

Proc

essi

ngM

onito

ring

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Audit Management – Ease of Use

Worklist

Navigation

Audit

Actions

Question list

Audit plan

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Audit Components - OverviewQuestion List Audit Plan

Audit Question List

Action

Audit

Audit Report

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Question ListHeader- Status- Partner- Texts- Hierarchy Profile- Valuation Profile

Item- i.e. element or question,

dependent on hierarchy profile

- Texts- Valuation profile

Audit Check List

- Approved

- Responsible: Mr. X

- Audit Questions acc. QS-9000

- Elements / Question

- Fulfillment in %

Element 4.11: Test equipment control

Question 4.11.12 Calibration Documentation

Does the supplier retain records on the calibration of test equipment?

Valuation acc. Fulfillment in %

Valuation proposal: 80Audit Question

List

Question List

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Audit Question ListQuestion List

Header - Texts - Hierarchy

profile - Valuation profile

Item - i.e. Element or

question/add. question (dep. on hier. profile)

- Texts - Valuation profile

Actions

System audit acc. to QS 9000

Audit check list

Get the actual requirements

Element / Question

Fulfillment in %

Element 4.11 Test Equipment Control

Question 4.11.12 Calibration Documentation

Does the supplier retain records on the calibration of test equipment?

Add. Question 4.11.X1 ANOVA

Does the supplier use the ANOVA-Method?

Keep calibration history for more than 5 years!

Audit Question

List

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AuditAudit Plan

Actions

Audit type:

Supplier system audit

Audit Item:

Supplier X, Plant Y

Dates:

Start – End / Planned - Actual

Participants:

Lead auditor A, Responsible B

Valuation:

Fulfillment 95 %

Rating profile 0-30-60-90-100

Rating “Approved“

Status:

Valuated

Outstanding Actions

Audit question listQuestion list

Add. questions

Audit-Audit type und trigger

-Audit item

-Dates

-Participants

-Texts

-Valuation specs.

-Result

-Status

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Corrective and Preventive ActionsQuestion list Item

Action- Text- Dates- Partner- Status

Text:

Confirm the calibration results with digital signature!

Date:

From 1. 1. 2002

Partner:

Person responsible: . . .

Status:

Being processed since 1. 8. 2000

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Audit - Customizing

Additional BAdI‘s Valuation Profiles Audit objects and more ...

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Introduction

The Audit Process

Audit – The Audit Components

Summary

Audit Management - Content

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Audit Management - The Added Value “Audit management with SAP supports you in continuously improving your services, systems, processes, and products. It helps you to achieve your goals more efficiently.”

Continuous improvement Greater effectiveness Benchmarking Best Practices – company-wide Easy to learn and use Multi-lingual Flexible – supports various (quality) requirements Monitor pending actions

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Availability Delivered in 3rd Quarter of 2001

Stand-alone functionality –easy to implement (going live within 4 weeks...)

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ACL for Windows memiliki utility konversi yang memungkinakan proses transformasi ke data berformat ACL ( .acl/.fil)

Utility untuk mentransformasi tersebut disebut dengan:

IFD(Input File Definition)

Transformation Delimited Data File

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Input File DefinitionIFD adalah:Menu yang digunakan untuk menggambarkan struktur

dan isi dari sebuah file data.

ACl menggunakan IFD untuk membaca data di dalam file tanpa merubah file data yang asli.

Menu IFD muncul otomatis ketika membuka project baru

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MENU IFD

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JENIS DATAJenis Data File yang dapat dibaca ACL:

1. Flat Sequential2. DBASE (ekstensi DBF)3. Text (extension TXT)4. Delimited5. Print6. ODBC7. Tape

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DELIMITED FILE

Banyak file data berisi field yang tidak memiliki posisi tetap dalam suatu record. Di file delimited field dipisahkan oleh sebuah karakter pemisah field yang dinamakan delimited files. ACL mendeteksi dan kemudian mengkonversi delimited files.

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Contoh Delimited Fule