One commonly used framework for developing and evaluating technology intensive information systems is CobiT. This framework was originally a benchmark of best control practices developed and maintained by the Information Technology Governance Institute, the umbrella organization to the Information Systems Audit and Control Association. We empirically examine the conceptual model that underlies ...

In this paper we report on the approach we have developed and the lessons we have learned in an implementation of the monitoring and control layer for continuous monitoring of business process controls (CMBPC) in the US internal IT audit department of Siemens Corporation. The architecture developed by us implements a completely independent CMBPC system running on top of Siemens’ own enterprise ...

Experience in conducting audits carefully, accurately, and objectively is the main competency that must be possessed by auditors. In fact, what happening field shows there are still irregularities errors related to audit process. This basis of research revealing effect competence objectivity on quality. The was conducted using a survey method at PT. Pindad Bandung. data obtained were analyzed q...

Purpose: The Study to test the effect of integrity, objectivity and management support on effectiveness Internal Audit government sector in Covid-19 pandemic conditions. Methodology: This study used descriptive analysis, namely form quantitative research that employs Likert scale measurement when evaluated from perspective data analysis method. primary sources data. In South Sumatra region, que...