Audit Around The Computer, Audit Through The Computer

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Audit Around The Computer, Audit Through The Computer 

AUDIT

Definition

Audit is a systematic process for obtaining and evaluating evidence in writing or orally by using evidence that objectively about a collection of questions. Examples of the audit is an audit of financial statements of a company, in which the auditor will conduct audits to assess the financial statements that the data is relevant, accurate, complete and fairly presented. Auditor issued the results correctly and will be even better if it comes from an independent opinion.

Type on IT Audit
Types of audits on Information Technology is divided into 2 (two), namely:
· Auditing around the computer
· Audit through the computer

Audit Around The Computer
Auditing around the computer into the category of information systems auditing and more precisely into the audit methods. Auditing around the computer can be said only check on the user side and only on keluaranya enter without checking the depth of the program or the system, it could also be said that the audit around the computer audit is seen from the perspective of black box.
In pengauditannya ie an auditor to test the reliability of the information generated by the computer by first calculating the result of a transaction that is entered in the system. Then, the calculation is compared with the output generated by the system. If it turns out valid and accurate, it is assumed that the control system has been effective and the system is running properly.
Auditing around the computer to do at the moment:
· Source documents are available in paper form (non-machine language), means it is still invisible and seen visually.
· The documents are stored in a file in a way that is easy to find.
· Output can be obtained from the auditor's list of detailed and easily browse through every transaction of the source document to the output and vice versa.

Pros and Cons of Audit methods Around The Computer:
Advantages :
· The audit process should not take long because it did not in-depth audit.
· No need to know the whole process of handling systems
weaknesses:
· Generally the database includes a substantial amount of data and it is difficult to manually searched
· Do not make the auditor to understand better the computer system
· Ignore the control system, so prone to errors and potential weaknesses in the system
· Over the past with respect rather than preventive audit
· The ability of the computer as a supporting facility audit unused
· Do not include the overall aims and objectives of the audit

Through The Computer Audit
Audit through the computer is where an auditor other than checking the data input and output, as well as to test the program and its system or the so-called white box, so that the auditors feel yourself step by step implementation of the system and the system knows how the system is run on a specific process.
Auditing around the computer to do at the moment:
· System computer application processing sizeable input and produce output that is big enough, thus expanding the audit to examine its validity
· An important part of the company's internal control structure contained in the computerized used

Strengths and Weaknesses Through The Computer Audit:

Advantages:

· Can improve strength testing application system effectively.

· Can check directly logic processing and system applications.

· The ability of the system can handle the changes and the possibility of loss that occurred in the days to come.

· Auditor obtain great ability and effective in testing of the computer system.

· Auditor feel more confident about the correctness of his work.

Weakness:

· Costs required relatively high because jumlaj many working hours to be able to lenih understand the internal control structure of the implementation of the application system.

· Need deep technical expertise to understand how the system works.

CYBER LAW

Difinition Cyber law

Siber Law (Cyber ​​Law) is a legal term that is related to the use of information technology. Another term used is the law of Information Technology (Law of Information Techonology) Cyber ​​Law (Virtual World Law) and Law mayantara. The terms of birth because Internet activity and usage of information technology-based virtual. Cyber ​​law terms used in this paper is based on the premise that if the cyber synonymous with "virtual world" will be enough to face problems when associated with the verification and enforcement.
Given the law enforcement agencies will face difficulties if it should prove an issue that is assumed to be "virtual", something that is not visible and apparent. On the internet it is cyber law law, the law specifically applies in the cyber world. Broadly cyber law not only covers crimes on the internet, but also the rules that protect the perpetrators of e-commerce, e-learning; holders of copyrights, trade secrets, patents, e-signature; and many more. Cyberlaw needed because the base or foundation of law in many countries is "space and time". Meanwhile, the Internet and computer networks to push the limits of space and this time.

Differences Cyber ​​law in various countries (Indonesia, Malaysia, Singapore Vietnam, Thailand, United States):
Here's an explanation of each country:

CYBER LAW STATE INDONESIA
The initiative to create a "cyberlaw" in Indonesia had already begun before 1999. The main focus this time is on the "umbrella law" is generic and a little concerning electronic transactions. The "umbrella" is done so that there is a base that can be used by law and other regulations. But in reality this does not happen. For matters related to electronic transactions, digital signature recognition as a conventional signature is the target. If the digital signature can be recognized, then this will simplify many things like electronic commerce (e-commerce), electronic procurement (e-procurement), and various other electronic transactions.
But apparently there are some entries in the journey so that other things went into the design of "cyberlaw" Indonesia. Some things that might make include matters relating to crime in cyberspace (cybercrime), abuse of the use of computers, hacking, divulging passwords, electronic banking, Internet use for administration (e-government) and healthcare, the problem of intellectual property rights, abuse domain name, and privacy issues. The name of the bill was changed on the Utilization of Information Technology, to the Electronic Transactions, and eventually became the Bill on Information and Electronic Transactions. In other countries these materials are generally broken down into several law.
There is one interesting thing about the design of this cyberlaw related territories. Suppose a cracker of a European country do the destruction of a site in Indonesia. One approach taken is if the result of the activity crackingnya felt in Indonesia, then Indonesia to judge concerned. What we can do is catch this cracker if he visited Indonesia. In other words, he lost the chance / right to visit a place in the world.

CYBER LAW STATE MALAYSIA
Digital Signature Act 1997 was passed by the first Cyberlaw Malaysian parliament. The purpose of this Cyberlaw, is to allow businesses and consumers to use electronic signatures (instead of a handwritten signature) in legal and business transactions. The next Cyberlaw that will apply is the Telemedicine Act 1997. This Cyberlaw empowering medical practitioners to provide medical services / consultancy from a remote location through the use of electronic communication facilities such as video conferencing.

CYBER LAW OF THE SINGAPORE

The Electronic Transactions Act has existed since July 10, 1998 to create a legal framework of the legislation for electronic commerce transactions in Singapore. ETA made with the aim of:
· Facilitate electronic communication by means of electronic records that can be trusted
· Facilitate electronic commerce, namely eliminating barriers unauthorized electronic trading on the writing and signature requirements, and to promote the development of legislation and business infrastructure necessary to implement a guarantee or secure electronic commerce
· Facilitate the electronic storage of government documents and company
· Minimize the incidence of alektronik same archive (double), changes are not intentional and deliberate about the archives, and fraud in electronic commerce, etc.
· Assist toward uniformity of rules, regulations and the validation and integrity of electronic archives
· Promoting trust, integrity and reliability of electronic records and electronic commerce, and to assist the development and expansion of electronic commerce through the use of electronic signatures to guarantee the authenticity and integrity of the correspondence using electronic media.
In ETA include:
· Electronic Contract
Electronic contract is based on an online trading laws are conducted properly and quickly and to ensure that electronic contracts have legal certainty.
· Liability Service Provider Network

Adjusting the potential / opportunity that is owned by the network service provider to do things that are not desirable, such as taking, carrying, destroy material or third party information using the network services.
· Signature and Electronic Records
The law requires records / electronic archival evidence to deal with cases electronically, therefore signatures and electronic records must be lawful. On the Singapore issues about privacy, cyber crime, spam, content online, copyright, electronic contracts has been set. Meanwhile, consumer protection and the use of domain names has been no design but online dispute resolution already contained design.

CYBER LAW OF THE VIETNAM
Cyber ​​crime, the use of domain names and electronic contracts in Vietnam suudah stipulated by the Vietnamese government, while for consumer protection issues of privacy, spam, content online, digital copyright and online dispute resolution has not received the attention of the government so that there is no design.
In countries such as Vietnam law is still very low presence, it can be seen from only a few laws governing cyber, when issues such as spam, consumer protection, privacy, content online, digital copyright and ODR great importance to people who might feel aggrieved.

CYBER LAW OF THE THAILAND
Cybercrime and electronic contracts in the State Thailand has been set by the government, although that has been the enactment of just 2 but others such as privacy, spam, digital copyright and ODR are already drawing this design stages.

CYBER LAW OF THE UNITED STATES
In America, Cyber ​​Law governing electronic transactions known as the Uniform Electronic Transactions Act (UETA). UETA is one of the few legislation proposed by the United States National Conference of Commissioners on Uniform State Laws (NCCUSL).
Since then 47 states, Colombia, Puerto Rico, and the US Virgin Islands have adopted it into their own laws. The purpose is to bring its overall legal channels to different states Yag on areas such as retention of paper documents, and the validity of electronic signatures so as to support the validity of electronic contracts as a viable media agreement. UETA 1999 to discuss among others the:
· Article 5: Set up the use of electronic documents and electronic signatures
· Article 7: Giving legal recognition to electronic documents, electronic signature and electronic contract.
· Article 8: Managing information and documents presented to all parties.
· Article 9: To discuss attribution and influence of electronic documents and electronic signatures.
· Article 10: Determine if conditions change or error in an electronic document occurs in the data transmission between the parties to a transaction.
· Article 11: Allows a notary public and other officials who are authorized to act electronically, effectively eliminating the requirement of a stamp / seal.
· Article 12: Stating that needs "document retention" filled with maintaining electronic documents.
· Article 13: "In the prosecution, the evidence of a document or signature can not be excluded just because it is in electronic form"
· Article 14: Set the automatic transaction.
· Article 15: Defines the time and place of dispatch and receipt of electronic documents.
· Article 16: Set the transferable document.