Contoh artikel yang terdapat causative verb nya

The Legend of Malin Kundang

A long time ago, in a small village near the beach in West Sumatra, a woman and her son lived. They were Malin Kundang and her mother. Her mother was a single parent because Malin Kundang's father had passed away when he was a baby. Malin Kundang had to live hard with his mother

.

Malin Kundang was a healthy, dilligent, and strong boy. He usually went to sea to catch fish. After getting fish he would bring it to his mother, or sold the caught fish in the town. One day, when Malin Kundang was sailing, he saw a merchant's ship which was being raided by a small band of pirates. He helped the merchant. With his brave and power, Malin Kundang defeated the pirates. 

The merchant was so happy and thanked to him. In return the merchant asked Malin Kundang to sail with him. To get a better life, Malin Kundang agreed. He left his mother alone. Many years later, Malin Kundang became wealthy. He had a huge ship and was helped by many ship crews loading trading goods. Perfectly he had a beautiful wife too. When he was sailing his trading journey, his ship landed on a beach near a small village. The villagers recognized him. The news ran fast in the town; “Malin Kundang has become rich and now he is here”. An old woman ran to the beach to meet the new rich merchant. She was Malin Kundang’s mother. 

She wanted to hug him, released her sadness of being lonely after so long time. Unfortunately, when the mother came, Malin Kundang who was in front of his well dressed wife and his ship crews denied meeting that old lonely woman. For three times her mother begged Malin Kundang and for three times he yelled at her. At last Malin Kundang said to her "Enough, old woman! I have never had a mother like you, a dirty and ugly woman!" After that he ordered his crews to set sail. He would leave the old mother again but in that time she was full of both sadness and angriness. Finally, enraged, she cursed Malin Kundang that he would turn into a stone if he didn't apologize. Malin Kundang just laughed and really set sail

.

 In the quiet sea, suddenly a thunderstorm came. His huge ship was wrecked and it was too late for Malin Kundang to apologize. He was thrown by the wave out of his ship. He fell on a small island. It was really too late for him to avoid his curse. Suddenly,

he turned into a stone.

Personal Pronouns

(CNN)Widely credited with revolutionizing English football, Arsene Wenger is to leave his long-time role as Arsenal manager at the end of the season.

The 68-year-old Frenchman has been at the north London club since 1996.

He is the longest serving manager still in the English Premier League, but has been under pressure in recent years from a disgruntled section of fans.

"After careful consideration and following discussions with the club, I feel it is the right time for me to step down at the end of the season," Wenger wrote in a statement on the Arsenal website.

"I am grateful for having had the privilege to serve the club for so many memorable years. I managed the club with full commitment and integrity.

"I want to thank the staff, the players, the directors and the fans who make this club so special."

Currently sixth in the Premier League, Arsenal is 14 points off fourth place -- the top-flight's last Champions League qualification slot -- but faces Atletico Madrid in the Europa League semifinals next week.

Victory in that competition would qualify Arsenal for next season's Champions League.

"I urge our fans to stand behind the team to finish on a high," added Wenger. "To all the Arsenal lovers take care of the values of the club. My love and support for ever."

When Wenger arrived in England he was only the third overseas manager to coach a Premier League team.

What do you make of the news that Arsene Wenger is leaving Arsenal?

He introduced new ideas about nutrition, training and tactics and established a track record for signing players who became global stars, notably Dennis Bergkamp, Patrick Vieira, Thierry Henry, Cesc Fabregas and Robin van Persie.

Nicknamed the "Professor" -- Wenger has a degree in economics -- the Frenchman also played a pivotal role in the building of Arsenal's new training ground and the move from Highbury to their new state-of-the-art Emirates stadium in 2006.

"This is one of the most difficult days we have ever had in all our years in sport," said Arsenal's majority shareholder Stan Kroenke in a statement.

"One of the main reasons we got involved with Arsenal was because of what Arsène has brought to the club on and off the pitch. His longevity and consistency over such a sustained period at the highest level of the game will never be matched.

"Arsène has unparalleled class and we will always be grateful to him. Everyone who loves Arsenal and everyone who loves football owes him a debt of gratitude."

There were still highlights, though. In 2006, the team reached the final of the Champions League but lost 2-1 to Barcelona. Arsenal led for much of the match before conceding two late goals. The first-half sending off of Arsenal goalkeeper Jens Lehmann made the task all the more difficult.

Champions League controversy – There were still highlights, though. In 2006, the team reached the final of the Champions League but lost 2-1 to Barcelona. Arsenal led for much of the match before conceding two late goals. The first-half sending off of Arsenal goalkeeper Jens Lehmann made the task all the more difficult.

Champions League controversy – Lehmann was visibly distraught as he left the pitch after fouling Barcelona's Samuel Eto'o.

Years passed and fans hope faded. Wenger struggled to hold onto key players, and lost the likes of Fabregas, to Barcelona, and Van Persie -- who joined rivals Manchester United.

Struggles – Years passed and fans hope faded. Wenger struggled to hold onto key players, and lost the likes of Fabregas, to Barcelona, and Van Persie -- who joined rivals Manchester United.

Wenger played a pivotal role in the building of Arsenal's new training ground and the move from Highbury to their new state-of-the-art Emirates Stadium, which opened in 2006. However, the funding for the new stadium -- which cost £390 million -- set Wenger back, forcing him to be adopt a conservative approach in the transfer market. So while the team had a shiny new football ground, they were left without any new trophies.

Shiny stadium, no trophies – Wenger played a pivotal role in the building of Arsenal's new training ground and the move from Highbury to their new state-of-the-art Emirates Stadium, which opened in 2006. However, the funding for the new stadium -- which cost £390 million -- set Wenger back, forcing him to be adopt a conservative approach in the transfer market. So while the team had a shiny new football ground, they were left without any new trophies.

Then finally, after a nine-year drought, Arsenal won silverware once again after beating Hull City in a gripping 2014 FA Cup final. Arsenal players carried their French manager as they celebrated after the match.

Nine-year drought – Then finally, after a nine-year drought, Arsenal won silverware once again after beating Hull City in a gripping 2014 FA Cup final. Arsenal players carried their French manager as they celebrated after the match.

Then, finally, after 22 years, Wenger announced on April 20 that he would leave Arsenal. "After careful consideration and following discussions with the club, I feel it is the right time for me to step down," he wrote in a statement.

End of an era – Then, finally, after 22 years, Wenger announced on April 20 that he would leave Arsenal. "After careful consideration and following discussions with the club, I feel it is the right time for me to step down," he wrote in a statement.

The 2003-2004 team was nicknamed "The Invincibles" after it went through the Premier League season undefeated -- with 26 wins and 12 draws.

Arsenal has only once finished outside of the Premier League's top four (it was fifth in 2017) since Wenger took over.

However, European glory has eluded the Gunners. Arsenal was runner-up in the UEFA Cup in 2000 and beaten finalist in the Champions League final in 2006.

It failed to qualify for this season's elite European competition and hasn't reached the Champions League quarterfinals since 2010.

Former Arsenal goalkeeper David Seaman said it was the right time for Wenger to go but urged fans to "respect what he's done."

"It's time for everyone to get behind him now and show Arsene Wenger their appreciation because he's had such a massive impact on the club," Seaman, who won two Premier League titles under Wenger, told CNN World Sport.

"When he came to Arsenal we were successful but we played in quite a negative way... he let people express themselves, he brought out a whole new way of football, not just to Arsenal but to England as well -- the way we trained, relaxed, massages... a lot of other clubs have got Arsene Wenger to thank for that."

Tony Adams, captain of Arsenal's two Double-winning sides, said on Instagram: "Thanks for everything Arsene. Move over Herbert [Chapman], Arsene Wenger the greatest Arsenal Manager."

Fabregas said the manner of Wenger's departure "shows the great dignity and class of the man."

"I will never forget his guidance and support, his tutelage and mentorship," he wrote on Instagram.

"He had faith in me from day one and I owe him a lot, he was like a father figure to me who always pushed me to be the best. Arsene, you deserve all the respect and happiness in the world. #classact"

Van Persie tweeted: "Thanks Arsene for all your confidence in me over the years. You are a very special man & a top coach! Definitely one of the very best ever! I will always see you as my footballing father where under your guidance I had the chance to grow as a man and a player, i'm forever thankful for that and wish you all the very best for the next chapter in your life!"

Former Manchester United manager Sir Alex Ferguson, who enjoyed a fierce rivalry with Wenger, said the Frenchman's impact on the game in England and worldwide "has been immense."

"It's been an incredible journey for Arsène, during which he has maintained the highest levels of professionalism throughout," Ferguson said in a statement in his role as a member of the League Managers Association.

"He has been in charge of one of Britain's greatest football clubs for over two decades and has produced some fantastic teams. His longevity shows that continuity can bring great success."

Wenger will be remembered "as one of the greats," former Manchester United striker Dimitar Berbatov told CNN World Sport.

"For me it always a pleasure to play against Arsenal, against a team of Wenger. They were always going to try to play football, football in its purest form," the Bulgarian told the show's anchor Alex Thomas.

Ex-Manchester United and England international Gary Neville wrote on Twitter: "Arsene Wenger built the best teams that I played against in English Football .The 98 team was Amazing.

"The biggest compliment is that he played football that made us change the way we played against them. He now deserves the most incredible send off from all in the coming weeks."

Liverpool manager Jurgen Klopp said of Wenger: "He is an influence in football. A fantastic career, outstanding personality. A big player in the business."

Arsenal said it will name a replacement "as soon as possible."

Kroenke added: "We have high ambitions to build on Arsène's remarkable tenure and to honour his vision by ensuring that Arsenal competes for and wins the biggest and most important prizes in the game."

Born in Strasbourg, Wenger began his career as a player in France, followed by managerial stints with AS Nancy, AS Monaco and Nagoya Grampus Eight in Japan before joining Arsenal.

Nama  : Muhamad Hafid
Kelas   : 4ka42
Npm    : 16114936

Govt Caves in to Coal Blackmail

Rangga D. Fadillah and Hans David Tampubolon, The Jakarta Post, Jakarta | Tue, 05/29/2012 7:00 AM

Jero Wacik: Energy and Mineral Resources Minister (JP/Ricky Yudhistira)Governors in Kalimantan have shown their enormous power after the government caved in to their demand to supply more fuel following a massive blockade of a major coal transport route.Energy and Mineral Resources Minister Jero Wacik told reporters on Monday that the government would add to the supply of non-subsidized fuels as an emergency response to the blockade at the Barito River in South Kalimantan.

However, Jero said, those behind the blockade would be prosecuted for meddling with national energy security. Jero said he had consulted with four governors in Kalimantan and told them that the blockade could be perceived as a direct result of their previous threat against the central government.

The governors Awang Faroek Ishak of East Kalimantan, Rudy Arifin of South Kalimantan, Teras Narang of Central Kalimantan and Cornelis MH of West Kalimantan and other regional representatives previously sent a petition to the ministry threatening to terminate coal supplies from Kalimantan if subsidized-fuel allocations were not raised. The petition was also sent to upstream oil and gas regulator BPMigas and to the House of Representatives.

According to the Ministry, Indonesia has an estimated 21.13 billion tons of coal reserves nationwide, and 83 percent of its proven reserves are in Kalimantan. The island is also the world’s largest exporter of thermal coal for power plants. The nation’s coal production topped 371 million tons last year, up 34.4 percent over 2010. In their petition, the governors demanded that the House increase this year’s quota to 3.46 million kiloliters, up 27.8 percent from 2.71 million kiloliters set in the 2012 revised state budget.

Before the governors could execute their threat, hundreds of activists started the blockade using small boats on Saturday. The activists claimed to represent the interests of the people of Kalimantan who opposed the systematic exploitation of the central government. One of the nation’s most prominent environment activist groups, the Indonesian Forum for the Environment (Walhi), also took part in the blockade.

“Our motivation is driven by our concern toward the unfair distribution of energy resources  fuel and electricity in South Kalimantan.We want the locals to have the utmost authority over their region’s natural resources,” Walhi member Berry Furqon said.

Jero said he would continue to discuss with the governors about how to end the blockade.“With the blockade, the provinces lose a source of revenue. The disruption of coal deliveries will also cause blackouts in Java and other islands nationwide because coal-fired power plants will not get a sufficient supply,” Jero said.

Any decision to raise subsidized-fuel allocations should be approved by the House, which would take time as it would require an amendment to the state budget law. In the meantime, the central government would raise the non-subsidized fuel allocation, Jero said.

Separately, state power utility PT Perusahaan Listrik Negara (PLN) coal division head Helmi Najamudin said that for the time being the blockade would have no impact on PLN’s operations as the company had coal stocks sufficient for around 25 days.“If the blockade goes on for the longer term, there will be massive blackouts in Java,” he said.

Satya W Yudha, a lawmaker on of House Commission VII overseeing energy, natural mineral resources, research and technology, and the environment, said that the governors had to produce verifiable data to support their argument for a larger fuel allocation. “What really happened in Kalimantan is not just about subsidized-fuel scarcity but also about the misuse of the commodity. Most of the subsidized-fuel allocations in that region are being smuggled or are consumed by industries that are supposedly using non-subsidized fuels,” Satya said.

University of Indonesia energy expert Kurtubi, however, refused to blame industrial and mining companies for the chaotic situation in Kalimantan and instead pushed the central government to fulfill the demands of regional leaders for more subsidized fuel. “Our quota policy is basically flawed. We set a quota of 40 million kiloliters for subsidized-fuel consumption this year but at the same time, we forgot that our quota last year exceeded 40 million kiloliters,” Kurtubi said.

Source: Geology Agency

Sumber: http://www.thejakartapost.com/news/2012/05/29/govt-caves-coal-blackmail.html

Passive Voice in this Article is:

-          Simple Present

“Our motivation is driven by our concern toward the unfair distribution of energy resources  fuel and electricity  in South Kalimantan.

Artinya: "Motivasi kami didorong oleh keprihatinan kita terhadap distribusi yang tidak adil dari sumber daya energi  bahan bakar dan listrik  di Kalimantan Selatan.

-          Present Continous and Simple Present

Most of the subsidized fuel allocations in that region are being smuggled or are consumed by industries that are supposedly using non-subsidized fuels,” Satya said.

Artinya: Sebagian besar subsidi bahan bakar alokasi di wilayah yang diselundupkan atau dikonsumsi oleh industri yang diduga menggunakan bahan bakar non-subsidi, "kata Satya.

Conversation simple past tense

Nama : MUHAMAD HAFID
Kelas : 4ka42
NPM : 16114936

Roby   : Good morning, how are you today?

Kansas : Morning, I’m fine.

Roby   : Where have you been?

Kansas : I have been searching a job.

Roby   : Did you find it?

Kansas : Not yet, do you have advice?  (simple present tense)

Roby   : You have to find a job that match with you

Kansas : Oke, lets forget about the job, what about your friend? I heard that you are going to marry him girl. (present continous)

Roby   : Yes I’m going to marry her. (present continous)

Kansas : Did you eat this afternoon? (past tense)

Roby   : Yes, I ate friedchicken in KFC. (past tense)

Kansas : Oke, I will eat friedchicken in KFC too, nice to meet you (present future)

Roby   : Nice to meet you too

Audit Sistem Informasi

Audit Sistem Informasi

1.) TABEL PERBANDINGAN +/- STANDAR AUDIT SI

2.) A. KONSEP DASAR KONTROL

          Audit sistem informasi adalah proses pengumpulan dan penilaian bukti – bukti untuk menentukan apakah sistem komputer dapat mengamankan aset, memelihara integritas data, dapat mendorong pencapaian tujuan organisasi secara efektif dan menggunakan sumberdaya secara efisien”.

 Audit sistem informasi dilakukan untuk dapat menilai:

a.   apakah sistem komputerisasi suatu organisasi/perusahaan dapat mendukung pengamanan aset.

b.   apakah sistem komputerisasi dapat mendukung pencapaian tujuan organisasi/perusahaan.

c.   apakah  sistem  komputerisasi  tersebut  efektif,  efisien  dan  data integrity terjamin.

      B. PRINSIP-PRINSIP DASAR PROSES AUDIT SI

·        Audit dititikberatkan pada objek audit yang mempunyai peluang untuk diperbaiki

·        Prasyarat Penilaian terhadap kegiatan objek audit

·        Pengungkapan dalam laporan adanya temuan-temuan yang bersifat positif

·        Identifikasi individu yang bertanggungjawab terhadap kekurangan-kekurangan yang terjadi.

·        Penentuan tindakan terhadap petugas yang seharusnya bertanggung jawab

·        Pelanggaran hokum

·        Penyelidikan dan pencegahan kecurangan

      C. STANDAR DAN PANDUAN AUDIT SI

     Standar Audit SI tidak lepas dari standar professional seorang auditor SI, yaitu ukuran mutu      pelaksanaan kegiatan profesi yang menjadi pedoman bagi para anggota profesi dalam menjalankan tanggung jawab profesinya.

          

3.) A. KONTROL INTERNAL

   Melalui Statement of Auditing Standar (SAS), AICPA mendefinisikan Internal Control sama dengan definisi COSO, yaitu suatu proses yang dipengaruhi oleh aktivitas Dewan Komisaris, Manajemen dan Pegawai, yang dirancang untuk memberikan keyakinan yang wajar atas (a) keandalan pelaporan keuangan, (b) efektivitas dan efisiensi operasi, dan (c) ketaatan terhadap hukum dan peraturan yang berlaku. Berbeda dengan definisi pertama yang hanya mengaitkan pengendalian hanya dengan perencanaan, metode dan pengukuran, pada definisi berikutnya terkait dengan “proses yang dipengaruhi oleh aktivitas seluruh komponen organisasi”. Definisi ini mengandung makna yang lebih luas dari definisi sebelumnya.

          Dalam teori akuntansi dan organisasi, pengendalian intern atau internal control didefinisikan sebagai suatu proses, yang dipengaruhi oleh sumber daya manusia dan sistem teknologi informasi, yang dirancang untuk membantu organisasi mencapai suatu tujuan atau objektif tertentu. Pengendalian intern merupakan suatu cara untuk mengarahkan, mengawasi, dan mengukur sumber daya suatu organisasi. Ia berperan penting untuk mencegah dan mendeteksi penggelapan (fraud) dan melindungi sumber daya organisasi baik yang berwujud (seperti mesin dan lahan) maupun tidak (seperti reputasi atau hak kekayaan intelektual seperti merek dagang).

         Untuk menjaga agar sistem internal control ini benar-benar dapat dilaksanakan, maka sangat diperlukan adanya internal auditor atau bagian pemeriksaan intern.  Fungsi pemeriksaan ini merupakan upaya tindakan pencegahan, penemuan penyimpangan-penyimpangan melalui pembinaan dan pemantauan internal control secara berkesinambungan.  Bagian ini harus membuat suatu program yang sistematis dengan mengadakan observasi langsung, pemeriksaan dan penilaian atas pelaksanaan kebijakan pimpinan serta pengawasan sistem informasi akuntansi dan keuangan lainnya.

RUANG LINGKUP KONTROL INTERNAL

Ruang lingkup menurut Guy (2002:410), ruang lingkup audit internal meliputi pemeriksaan dan evaluasi yang memadai serta efektifitas sistem pengendalian internal organisasi dan kualitas kinerja dalam melaksanakan tanggungjawab yang dibebankan.

Ruang lingkup audit internal menurut The Institute of Internal auditors (IIA) yang dikutip oleh Boynton et al (2001:983) “The scope of audit internal should encompass of the adequacy and effectiveness the organizations system of performance in carrying out assigned responsibilities; (1) reability and integrying of information; (2) compliance with policies, plans, procedures, laws, regulations and contacts; (3) safeguarding of assets; (4) economical and efficient use of resources; (5) accomplishment of established objectives and goals for operations programs”. (Ruang lingkup audit internal harus mencakup kecukupan dan efektivitas sistem kinerja organisasi dalam melaksanakan tanggung jawab yang ditugaskan; (1) keandalan dan menyokong informasi; (2) sesuai dengan kebijakan, rencana, prosedur, hukum, peraturan dan kontak; (3) pengamanan aktiva; (4) penggunaan sumber daya yang ekonomis dan efisien; (5) tercapainya target yang ditetapkan dan tujuan program operasi).

Menurut Hiro Tugiman (2001:17), lingkup pekerjaan pemeriksaan internal harus meliputi pengujian dan evaluasi terhadap kecukupan serta efektivitas sistem pengendalian internal yang dimiliki organisasi dan kualitas pelaksanaan tanggung jawab yang diberikan.

SISTEM KONTROL INTERNAL

 Suatu sistem atau sosial yang dilakukan perusahaan yang terdiri dari struktur organisasi, metode, dan ukuran-ukuran untuk menjaga dan mengarahkan jalan perusahaan agar bergerak sesuai dengan tujuan dan prgram perusahaan dan mendorong efisiensi serta dipatuhinya kebijakan manajemen.

B. CONTROL OBJECTIVES

     sekumpulan dokumentasi best practice untuk IT Governance yang dapat membantu auditor, pengguna (user), dan manajemen, untuk menjembatani gap antara resiko bisnis, kebutuhan kontrol dan masalah-masalah teknis IT (Sasongko, 2009).

COBIT mendukung tata kelola TI dengan menyediakan kerangka kerja untuk mengatur keselarasan TI dengan bisnis. Selain itu, kerangka kerja juga memastikan bahwa TI memungkinkan bisnis, memaksimalkan keuntungan, resiko TI dikelola secara tepat, dan sumber daya TI digunakan secara bertanggung jawab (Tanuwijaya dan Sarno, 2010).

COBIT merupakan standar yang dinilai paling lengkap dan menyeluruh sebagai framework IT audit karena dikembangkan secara berkelanjutan oleh lembaga swadaya profesional auditor yang tersebar di hampir seluruh negara. Dimana di setiap negara dibangun chapter yang dapat mengelola para profesional tersebut.

CONTROL RISK

isk control adalah metode pengendalian risiko yang tidak melibatkan uang/dana. Metode ini terdiri dari 3 tahapan, yaitu sebelum, pada saat, dan sesudah terjadi kontak dengan kerugian. Di sini kejadian-kejadian yang mengakibatkan kerugian keuangan diupayakan untuk dikurangi kemungkinan terjadinya  dan besarnya kerugian keuangan yang terjadi diminimalkan.

Ada 5 cara (metode) dalam pengendalian risiko:

1. Risk Avoidance (Penghindaran Risiko)

Dengan metode ini, risiko dihindari dengan cara meninggalkan atau tidak pernah melakukan kegiatan apa pun yang memiliki risiko. Hal ini dilakukan dengan mempertimbangkan potensi keuntungan dan kerugian yang dapat diakibatkan oleh suatu aktifitas. Contohnya: Tidak bepergian ke tempat rawan bencana seperti Jepang dan tidak melakukan olahraga berbahaya jika tidak ingin cidera.

2. Segregation (Pemisahan Risiko) and Diversification (Pembagian Risiko)

Segregation dilakukan dengan memisahkan orang-orang atau benda-benda yang dapat menjadi penyebab kerugian. Diversifikasi dilakukan dengan memperbanyak aset atau aktifitas pada lokasi yang berbeda. Contohnya: Menempatkan uang pada beberapa sarana investasi yang berbeda daripada menempatkan ssemuanya dalam satu sarana investasi. Selain itu, dapat juga memilih untuk bepergian dengan kendaraan terpisah daripada semua keluarga inti berada dalam satu kendaraan.

3. Loss Prevention (Pencegahan Kerugian)

Metode ini dilakukan untuk mencegah dampak kerugian. Contohnya, dengan meningkatkan langkah-langkah keamanan untuk mengurangi kemungkinan kebakaran dengan memasang alarm kebakaran. Selain itu, bisa juga dengan melakukan langkah-langkah pengurangan risiko sakit dengan hidup sehat dan mencegah dampak kecelakaan bermotor dengan mengenakan helm saat mengendarai motor.

4. Loss Reduction (Pengurangan Kerugian)

Metode ini dilakukan dengan mengurangi dampak kerugian atau pun kerusakan yang dihasilkan oleh suatu risiko. Contohnya, dengan menggunakan sabuk pengaman untuk mengurangi kemungkinan terjadinya cidera dalam kecelakaan lalu lintas dan mengurangi dampak kebakaran dengan pemadam kebakaran otomatis.

5. Non-insurance Transfer (Pemindahan Non-asuransi)

Dengan metode ini, risiko dialihkan tanpa menggunakan asuransi. Contohnya, dengan mendirikan sebuah peusahaan bisnis untuk mengalihkan risiko menanggung kerugian dan mengambil kontrak sewa yang lebih panjang untuk menghindari harga sewa yang meningkat.

C. MANAGEMENT CONTROL FRAMEWORK

Mengumpulkan dan menggunakan informasi untuk mengevaluasi kinerja berbagai sumber daya organisasi secara keseluruhan.

APPLICATION CONTROL FRAMEWORK

Sistem pengendalian intern komputer yang berkaitan dengan pekerjaan dan kegiatan tertentu yang telah ditentukan. Berkaitan dengan ruang lingkup proses  bisnis individu atau sistem aplikasi.

CORPORATE IT GOVERNANCE

Kumpulan kebijakan, proses atau aktifitas dan prosedur untuk mendukung pengoperasian TI agar hasilnya sejalan dengan strategi bisnis.

4.) Aspek Management Control Framework : 

- Defining, creating, redefining, retiring data (dengan wawancara, observasi)

- Membuat database tersedia untuk semua user

- Menginformasikan dan melayani user

- Memelihara integritas data

- Monitoring operations

Lembaga lembaga Audit Sistem Informasi di Indonesia

LEMBAGA LEMBAGA AUDIT DI INDONESIA

 

1. BPK RI

BPK RI didirikan tahun 1946 yang bertugas untuk melakukan audit yang berkaitan dengan pengelolaan keuangan negara dan tanggung jawab yang dilakukan oleh pemerintah pusat, pemerintah daerah, lembaga negara lain seperti Bank Indonesia, BUMN, BUMD, Dewan Pelayanan Publik, dan lembaga lain yang mengelola keuangan negara. BPK RI menyerahkan hasil audit kepada DPR, DPD, dan DPRD sesua dengan kewnangan masing-masing.

2. BPKP(Badan Pengawasan Keuangan dan Pembangunan)

BPKP didirikan tahun 2006. BPKP bertugas mengendalikan keuangan dan pengawasan pembangunan nasional serta meningkatkan pendapatan negara dan meningkatkan efisiensi dan efektivitas pengeluaran anggaran pemerintah nasional dan regional. Tugas lain BPKP adalah mengevaluasi penerapan sistem pengendalian internal untuk mendeteksi dan menghalangi korupsi, serta menginvestigasi penyelewengan keuangan.

 

REFERENSI :

http://blog.opengovindonesia.org/2017/03/03/lembaga-audit-negara-di-indonesia-mitra-baru-bagi-partisipasi-publik/

Jelaskan standar dan panduan untuk audit sistem informasi, seperti ISACA, IIA, COSO DAN ISO1799

·         ISACA adalah suatu organisasi profesi internasional di bidang tata kelola teknologi informasi yang didirikan di Amerika Serikat pada tahun 1967. Awalnya dikenal dengan nama lengkap Information Systems Audit and Control Association, saat ini ISACA hanya menggunakan akronimnya untuk merefleksikan cakupan luasnya di bidang tata kelola teknologi informasi.

ISACA didirikan oleh individu yang mengenali kebutuhan untuk sumber informasi terpusat dan bimbingan dalam bidang tumbuh kontrol audit untuk sistem komputer. Hari ini, ISACA memiliki lebih dari 115.000 konstituen di seluruh dunia dan telah memiliki kurang lebih 70.000 anggota yang tersebar di 140 negara. Anggota ISACA terdiri dari antara lain auditor sistem informasi, konsultan, pengajar, profesional keamanan sistem informasi, pembuat perundangan, CIO, serta auditor internal. Jaringan ISACA terdiri dari sekitar 170 cabang yang berada di lebih dari 60 negara, termasuk di Indonesia.

ISACA mulai pada tahun 1967, ketika sekelompok kecil orang dengan kontrol pekerjaan-audit serupa di sistem komputer yang menjadi semakin penting untuk operasi mereka organisasi-duduk untuk membahas perlunya sumber informasi terpusat dan bimbingan dalam bidang. Pada tahun 1969, kelompok formal, menggabungkan sebagai Asosiasi EDP Auditor. Pada tahun 1976 asosiasi membentuk yayasan pendidikan untuk melakukan upaya penelitian besar-besaran untuk memperluas pengetahuan dan nilai tata kelola TI dan bidang kontrol. Sebelumnya dikenal sebagai Audit Sistem Informasi dan Control Association, ISACA sekarang berjalan dengan singkatan saja, untuk mencerminkan berbagai profesional TI pemerintahan yang dilayaninya.

Menurut ISACA, pemegang gelar CISA mempunyai competitive advantage dengan memastikan bahwa:

1.     Audit sistem informasi dilakukan sesuai dengan standar, panduan, dan best practises terkait

2.   Suatu perusahaan melaksanakan tata-kelola teknologi informasi (corporate governance of IT)

3. Manajemen atas sistem dan infrastruktur IT (systems and infrastructure life cycle management) dilakukan sesuai dengan tujuan perusahaan

4. Arsitektur keamanan didesain untuk menjaga prinsip kerahasiaan (confidentiality),integritas (integrity),dan ketersediaan (availability) atas information assets

5.    Program disaster recovery dan business continuity direncanakan dengan baik dan dampak resikonya diminimalisir

Berikut beberapa pengakuan atas sertifikasi CISA dari beberapa lembaga:

1. Departemen Pertahanan Amerika (US Department of Defence) mengharuskan staff information assurance-nya memiliki sertifikat tertentu, di antaranya gelar CISA

2. Undang-undang Keamanan Informasi di Korea mensyaratkan audit sistem informasi dilakukan oleh pemegang sertifikasi tertentu, misalnya CISA

3.   Bursa Efek India mengakui sertifikasi profesional CISA sebagai salah satu prasyarat untuk melakukan systems audit

4.  Menurut Undang-undang di Rumania, bank yang akan menerapkan sistem pembayaran elektronik (misalnya melalui internet) diharuskan melewati proses sertifikasi dahulu oleh auditor yang memiliki gelar CISA

Ujian CISA ini dilakukan 2 kali setahun, sekitar bulan juni dan desember. Jumlah soal ujiannya ada 200, multiple-choice dan minimal harus bener 75% supaya lulus.

Ada 6 area/topik dalam ujian CISA :

1.    Information systems audit process (sekitar 10% dari total jumlah soal)

2.    Information systems governance (15%)

3.    Systems and infrastructure life cycle management (16%)

4.    Information technology service delivery and support (14%)

5.    Protection of information assets (31%)

6.    Business continuity and disaster recovery (14%)

Supaya bisa dapat gelar CISA, gak cuma harus lulus ujian doank. Ada juga beberapa persyaratan lainnya:

1.    Harus punya pengalaman 5 tahun dalam information systems audit, control, or security (bisa disubstitusi dengan persyaratan tertentu)

2.    Mematuhi ISACA Code of Professional Ethics

3.    Menjalankan IS Auditing Standards yang dikeluarkan ISACA

4.    Ikut program CPE (Continuing Professional Education)

Syarat Kelulusan

ISACA menggunakan dan laporan nilai pada skala umum 200-800. Sebagai contoh, skor skala dari 800 mewakili nilai sempurna dengan semua pertanyaan dijawab dengan benar; skor skala dari 200 adalah skor terendah mungkin dan menandakan bahwa hanya sejumlah kecil pertanyaan yang dijawab dengan benar. Calon harus menerima skor 450 atau lebih tinggi untuk lulus ujian.Sebuah skor 450 merupakan standar yang konsisten minimal pengetahuan sebagaimana ditetapkan oleh ISACA CISA Komite Sertifikasi itu. Seorang kandidat menerima nilai kelulusan kemudian dapat mengajukan permohonan sertifikasi jika semua persyaratan lain terpenuhi.

IIA COSO(The Comitte of Sponsoring Organizations of the threadway commision's) : pengendalian intern, yang penggunaannya mencakup penentuan tujuan pengendalian pelaporan keuangan dan proses operasional dalam konteks organisasional, sehingga perbaikan dan kontrol dapat dilakukan secara menyeluruh. 

ISO 1799 : Menghadirkan sebuah standar untuk sistem manajemen keamanan informasi yang meliputi dokumen kebijakan keamanan informasi, alokasi keamanan informasi tanggung jawab menyediakan semua pemakai dengan pendidikan dan pelatihan di dalam keamanan informasi, mengembangkan suatu sistem untuk laporan peristiwa keamanan, memperkenalkan virus kendali, mengembangkan suatu rencana kesinambungan bisnis, mengikuti kebutuhan untuk pelindungan data, dan menetapkan prosedur untuk mentaati kebijakan keamanan.

Referensi:

https://adiazep.wordpress.com/2017/10/06/standar-panduan-untuk-audit/