Bina Nusantara Matakuliah F 0174

Bina Nusantara

Matakuliah : F 0174 / Audit Laporan Keuangan Berbasis Komputer Tahun : 2008 Information System/Information Technology Management Pertemuan 09 -10 Bina Nusantara

Developing strategic Plans 3/17/2018 Bina Nusantara 3

Strategic 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 Bina Nusantara

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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. 2. 3. 4. Create an atmosphere that embraces innovation and change Apply computer hardware and software technologies to opportunities that promote prosperity Incorporate an enterprise-wide information system to facilitate the intracompany coordination of business activities. Develop a technology-based communications network capable of linking suppliers, customers, and employees in to a seamless, virtual and extended enterprise. Bina Nusantara

Managing development project 3/17/2018 Bina Nusantara 7

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. Bina Nusantara

Bina Nusantara

Phase in Project Life Cycle: 1. Planning the project 2. 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 Bina Nusantara

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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 Bina Nusantara

Considering Additional Systems Development Issues The project team should pay close attention to additional key development issues: 1. Business Process Analysis 2. Development & Testing 3. Security and Controls 4. Conversions and Intervace 5. Implementation Testing 6. Training and Documentation Bina Nusantara

Key development Risk Indicators 1. Development projects are not aligned with the strategic plan. 2. Feasibility studies do not consider the following areas: 1. Technical feasibility 2. Financial Feasibility 3. Cultural Feasibility 3. 4. 5. 6. 7. 8. 9. 10. Bina Nusantara Senior management and users are not involved Business process analyses are not performed Alternative designs are not compared Separate development, test, and production libraries are not used Security and control features are not designed into the system Conversion and interface issues are not taken into account System testing is inadequate Training and documentation are poor

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. Bina Nusantara

Key System Change Risk Indicators 1. A structure system change methodology is not in place 2. A Software change request procedure is not use 3. Change requests are not reviewed/prioritized by a representative group 4. Feasibility studies are not performed when appropriate 5. Alternative software change designs are not considered 6. Separate development, test, and production libraries are not used 7. Security and controls implication are not considered 8. Integration issues are not taken into account 9. Testing is inadequately conducted 10. Application changes are poorly documented. Bina Nusantara

IT Project management Bina Nusantara

Audit Management - Content Introduction The Audit Process The Audit Components Summary Bina Nusantara

Audit – Definition and Value Proposition § Bina Nusantara 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.

Audit Management with SAP Solution 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. Bina Nusantara

Audit Management – Benefits for the Customer • “A tool to support you when performing audits - from the planning phase, through audit execution, to the evaluation phase. “ l Helps you fulfill the requirements of various quality standards such as QS 9000; ISO 9001: 2000; ISO 14011; GMP (FDA) l Monitor corrective and preventive actions l Improvement potentials l Benchmarking l Share information company-wide Bina Nusantara

Audit Management - Content Introduction The Audit Process The Audit Components Summary Bina Nusantara

Audit Management - The Process l Planning Audit Circle l l Evaluation l l Bina Nusantara Processing Documentation l Valuation Corrective and Preventive Actions

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 Bina Nusantara

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 Bina Nusantara

Audit Management - The Process l Planning Audit Circle l l Evaluation l l Bina Nusantara Processing Documentation l Valuation Corrective and Preventive Actions

Audit Processing – Online Recording Bina Nusantara

Audit Processing – Offline Recording § Download of Questions § Download of Audits § Recording with § MS EXCEL § MS Pocket Excel or § Upload into SAP Bina Nusantara

Audit Processing – Document Assignment § Flexible folder and document assignment Bina Nusantara

Audit Management - The Process l Planning Audit Circle l l Evaluation l l Bina Nusantara Processing Documentation l Valuation Corrective and Preventive Actions

Valuation for Each Question l Attributive valuation, for example: l Not effectively proven, . . . effectively proven l Yes or No l No deviation, significant deviation, critical, etc. l Customizing l Quantitative valuation, for example: l 0 points, 2 points. . . 10 points l 20%, 40% … 100% l Customizing Bina Nusantara

Element Validation Using SAP Graphic Bina Nusantara

Valuation of Audit § Standard valuation schemes: § ready-to-use § VDA 6. x, ISO 9001: 2000, QS 9000 § Individual valuation schemes Customizing Bina Nusantara

Valuation - Summary Storing minimum results – Weighting questions – Prioritizing questions Valuation and calculation – VDA 6. 1 and 6. 3, VDE, QS 9000, 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 Bina Nusantara

Audit Management - The Process l Planning Audit Circle l l Evaluation l l Bina Nusantara Processing Documentation l Valuation Corrective and Preventive Actions

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

Audit Collaboration Audit Execution Corrective Actions Supplier Assign Corrective Actions Complete Corrective Actions Monitor Corrective Actions Audit Report Corrective Actions Create the Audit Report Send the Audit Report Share Information Bina Nusantara Review Audit Report

Audit Management - The Process l Planning Audit Circle l l Evaluation l l Bina Nusantara Processing Documentation l Valuation Corrective and Preventive Actions

Monitor: Benchmark Supplier Performance Bina Nusantara

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 Bina Nusantara

§ For example, Worklist of all oustanding actions Monitor Actions Bina Nusantara

Monitor Actions in HTML Bina Nusantara

Pro-Active Tracking of Outstanding Actions Automatic sending of e-mails! Bina Nusantara

Audit Management - Content Introduction The Audit Process The Audit Components Summary Bina Nusantara

Planning Processing Monitoring Bina Nusantara Audit Components – Overview list Audit plan Question Audit questions Actions Audit Monitor

Audit Management – Ease of Use Navigation Audit plan Question list Audit Worklist Bina Nusantara Actions

Question Components - Overview Audit Plan List Audit Question List Action Bina Nusantara Audit Report

Question List Header - Status - Partner - Texts - Hierarchy Profile - Valuation Profile Question List Audit Check List - Approved - Responsible: Mr. X - Audit Questions acc. QS-9000 - Elements / Question - Fulfillment in % Item - i. e. element or question, dependent on hierarchy profile - Texts - Valuation profile Audit Question List Bina Nusantara 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: 80

Question List System audit acc. to QS 9000 Audit Question List check list Header - Texts - Hierarchy profile - Valuation profile Audit Question List Get the actual requirements Element / Question Fulfillment in % Element 4. 11 Test Equipment Control Item - i. e. Element or question/add. question (dep. on hier. profile) - Texts - Valuation profile Question 4. 11. 12 Calibration Documentation Does the supplier retain records on the calibration of test equipment? Add. Question 4. 11. X 1 ANOVA Does the supplier use the ANOVA-Method? Actions Bina Nusantara Keep calibration history for more than 5 years!

Audit Plan Audit type: Supplier system audit -Audit type und trigger -Texts Audit Item: -Audit item -Valuation specs. Supplier X, Plant Y -Dates -Result Dates: -Participants -Status Start – End / Planned - Actual Participants: Audit question list Question list Lead auditor A, Responsible B Valuation: Fulfillment 95 % Rating profile 0 -30 -60 -90 -100 Add. questions Rating “Approved“ Status: Valuated Outstanding Actions Bina Nusantara

Corrective and Preventive Actions Question list Item Text: Action - Text Dates Partner Status Confirm the calibration results with digital signature! Date: From 1. 1. 2002 Partner: Person responsible: . . . Status: Being processed since 1. 8. 2000 Bina Nusantara

Audit - Customizing § Additional BAd. I‘s § Valuation Profiles § Audit objects § and more. . . Bina Nusantara

Audit Management - Content Introduction The Audit Process Audit – The Audit Components Summary Bina Nusantara

“Audit management with SAP supports you in continuously improving your services, systems, processes, and products. It helps you to achieve your goals more efficiently. ” Audit Management - The Added Value l Continuous improvement l Greater effectiveness l Benchmarking l Best Practices – company-wide l Easy to learn and use l Multi-lingual l Flexible – supports various (quality) requirements l Monitor pending actions Bina Nusantara

l Delivered in 3 rd Quarter of 2001 Availability l Stand-alone functionality – easy to implement (going live within 4 weeks. . . ) Bina Nusantara

Transformation Delimited Data File 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) 3/17/2018 Bina Nusantara 57

Input File Definition IFD 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 Bina Nusantara

MENU IFD Bina Nusantara

JENIS DATA Jenis Data File yang dapat dibaca ACL: 1. 2. 3. 4. 5. 6. 7. Bina Nusantara Flat Sequential DBASE (ekstensi DBF) Text (extension TXT) Delimited Print ODBC Tape

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. Bina Nusantara

Contoh Delimited Fule Bina Nusantara