Pustaka Ilmiah Universitas Padjadjaran

Abstrak

Identifikasi Pengendalian Aplikasi dalam Analisis Proses Bisnis

Business process analysis has been found in many literatures as a mean of a well developed accounting information system. Application control exists as one of its core component. This paper investigates the business process analysis to understand application control better by embracing combination of COSO and COBIT control frameworks. Case study was conducted in a Singapore-based small furniture trading company. The author employed several process modeling tools such as flowchart, logical data flow diagram and control matrix along with the explanation to obtain richer and more understandable picture of current business process.

By matching COSO-oriented control objective for operation and information process with COBIT-based control objective at application level, a number of presented and missed control are detected within order entry to sales business process as improvement requirements for the company’s internal control activities. It can be concluded that adopting internal control analysis with COSO and COBIT control framework to business process provides practical way to attaining IT governance. Furthermore, combination of flowchart and control matrix brings about effective communication between management and accounting information system professionals.