Information System Audit: A Case Study of Bank Syariah Indonesia
Keywords:
Audit, TI, COBIT, BUMN, BSIAbstract
The increasingly advanced development of technology requires the business world to compete competitively, effectively, and efficiently. PT Bank Syariah Indonesia, Tbk, is one of the companies engaged in the banking sector that has placed technology in achieving its goals. The company uses the workflow integrated system engine (WISE) application to process home ownership financing applications. The author identifies problems or weaknesses in the WISE application related to its performance, security, reliability, and functionality. This study aims to describe data in the form of tables and graphs. To determine the maturity level criteria for the WISE application. This study uses a quantitative research type, namely research that produces findings that can be obtained using statistical methods. This study focuses on the maturity level of the WISE application using the COBIT 4.1 framework. The average maturity score of each subdomain is at level 3.5, and its maturity index is in the range of 3.51 to 4.5, namely 3.51 to 4.5 at maturity level 4 (four), namely, managed and measurable.
Regarding the results of the information system control maturity level expected in this study, the author obtained a score of 4.8 with a maturity index of 4.51 - 5.00 or level 5 or Optimization. Accounting information systems have become widely used in various organizations or institutions, both private and government. Remember that banking data is very sensitive because it is related to financial data, which needs to be supported by a reliable data security system. The vulnerability of information systems can result in data hacking by irresponsible parties. This qualitative research examines and analyzes audits of technology or IT-based information systems in Indonesian BUMN, in this case, Bank Syariah Indonesia, which is based on Risk Management with the Control Objectives for Information and Related Technologies (COBIT) framework1,2,3. The COBIT framework has been trusted as a reliable framework for assessing an organization's IT governance. This research found that Bank BSI has managed risk well in its IT-based system.
Downloads
References
Supriady, Nava Gia Ginasta, and Rahma Hanum. 2023. "OPERATIONAL INFORMATION SYSTEM AUDIT USING THE COBIT 5 FRAMEWORK (CASE STUDY: BANK XYZ)." Indonesian Journal: Informatics and Communication Management 4(1):157–63. doi: 10.35870/jimik.v4i1.147.
Ahmad Sujana, Ahmad Sujana, Nurcaweda Riztria Adinda, Nurcaweda Riztria Adinda, Ninik Sri Lestari, Ninik Sri Lestari, Ninik Sri Lestari, Hetty Fadriani, Hetty Fadriani, Hetty Fadriani, Adrew Mahardika, and Adrew Mahardika. 2020. “Audit Information System Using COBIT 5." Proceedings of the Third Workshop on Multidisciplinary Applications, WMA-3 2019, 11-14 December 2019, Medan, Indonesia. doi: 10.4108/eai.11-12-2019.2290885.
Hardy, G. (2006). "Using IT Governance and COBIT to Deliver Value with IT and Respond to Legal, Regulatory and Compliance Challenges." Information Security Technical Report 11(1):55–61. doi: 10.1016/j.istr.2005.12.004.
Irwan Dermawan, Asmat Baidawi, Iksan, and S.H. Murti Pramuwardani Dewi. 2023. "Cyber Attacks and Cyber Security Readiness against Bank Indonesia." Journal of Information and Technology 5(3):20–25. doi: 10.60083/jidt.v5i3.364.
Laila Qadriah, Sayed Achmady, and Husaini Husaini. 2023. "Document Security System with Time-Based One-Time Password (TOTP) Algorithm on Two-Factor Authentication (2FA)." Journal of Science and Informatics 29–35. doi: 10.34128/jsi.v9i1.519.
Muhazzab Alief Faizal, Zelyn Faizatul, Binti Nur Asiyah, and Rokhmat Subagyo. 2023. "INFORMATION TECHNOLOGY RISK ANALYSIS IN ISLAMIC BANKS: IDENTIFICATION OF CURRENT THREATS AND CHALLENGES." Journal of Ash-Sharia: Journal of Islamic Financial, Economic and Business Institutions. doi: 10.47435/asy-syarikah.v5i2.2022.
Muthmainnah Muthmainnah, Muthmainnah Muthmainnah, Desvina Yulisda, Desvina Yulisda, Veri Ilhadi, and Veri Ilhadi. 2021. “Academic Information System Audit Using Cobit 5 Domain APO Framework.” International Journal of Engineering Science and Information Technology 2(1):123–30. doi: 10.52088/ijesty.v2i1.223.
Romney B. Marshal et al. Accounting Information System. 15th edition. Pearson.
Laudon & Laudon. Management Information Systems: Managing the Digital Firm, Enhanced eBook, [GLOBAL EDITION]. 17th edition. Pearson.
Otero R. Angel. Information Technology Control and Audit. 5th edition. CRC Press. Taylor & Francis Group.
Vladimir Zwass. Information systems audit. https://www.britannica.com/topic/information-system/Information-systems-audit. Diakses pada 22 Juli 2024.
Information technology audit. https://en.wikipedia.org/wiki/Information_technology_audit. Retrieved July 21, 2024.
Anantha Sayana, CISA, CISM, CIA. 2022. The Evolution of Information Systems Audit. https://www.isaca.org/resources/isaca-journal/issues/2022/volume-1/the-evolution-of-information-systems-audit. Diakses 31 Mei 2024.
CNN Indonesia Team. BSI's Excuse Regarding Customers Finding It Difficult to Take Money and Transactions Last Monday. https://www.cnnindonesia.com/ekonomi/20230509080753-78-947010/dalih-bsi-soal-nasabah-sulit-ambil-uang-dan-bertransaksi-senin-kemarin. Retrieved 31 May 2024.
Strategic Plan of the Ministry of SOEs 2020-2024. https://www.bumn.go.id/storage/kontenlaporan/files/files_1673249782.pdf. Retrieved May 31, 2024.
BSI. https://x.com/bankbsi_id?lang=en. Retrieved May 31, 2024.
Intan Rakhmayanti Dewi, CNBC Indonesia. Australia Paralyzed, General Answers Alleged Hacker Attack. https://www.cnbcindonesia.com/tech/20240719154529-37-556128/australia-lumpuh-jenderal-jawab-dugaan-serangan-hacker. Retrieved July 22, 2024.
