Audit Analyst Information System of Fund Account Based Using Framework COBIT 5

Abstract

- The development of information technology (IT) is progressing so rapidly at this time. The progress of
IT has made it possible for every user to carry out the required financial services easily and quickly. IT in these
activities needs to be regulated so that it can be put to good use, actions to regulate It require an audit to evaluate,
assess capability, and make recommendations on IT governance because the fund distribution unit in the
Financial Services division has never conducted an evaluation of the IT governance. So far the part of the
distribution of funds has not been able to know the extent of the benefits and impacts obtained from the
application of IT to the progressive achievement of the objectives associated with managing information
systems, what is lacking, and what kind of solution. Audit standards used are Control Objectives for
Information and Related Technology (COBIT) 5. The COBIT 5 Domains chosen are Deliver, Service, and
Support (DSS) domains that focus on the assessment of information technology services and their support for
ongoing business processes, including problem management so that business process sustainability is
maintained and how to control business processes, evaluate and plan in a manner long term business process
going forward. The result is that the capability level obtained overall is Level 4, namely Predictable Process, and
the Target Level to be achieved is 5, namely Optimizing Process, so based on gap analysis in general it is
necessary to increase the Capability Level of existing conditions in terms of increasing activity with the
recommendation is to maximize what has gone well and to innovate in activities to accelerate the achievement
of goals.