Bagaimana MEKANISME PENGENDALIAN DALAM SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER.docx - Bagaimana MEKANISME PENGENDALIAN DALAM SISTEM INFORMASI

Bagaimana MEKANISME PENGENDALIAN DALAM SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER.docx

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Bagaimana MEKANISME PENGENDALIAN DALAM SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER Dalam sistem informasi berbasis komputer diperlukan kebijakan dan prosedur pengendalian yang berbeda dari sistem informasi manual, hal itu disebabkan karena: (1) Meningkatnya risiko akses atau modifikasi file data tanpa otorisasi meskipun risiko kesalahan klerikal berkurang. (2) Pemisahan fungsi menjadi lebih komplek. Ada dua macam pengendalian dalam sistem informasi berbasis komputer (Romney dan Steinbart, 2000) yaitu pengendalian umum (general control) dan pengendalian aplikasi (application control). Pengendalian Umum (General Control) Pengendalian umum dirancang untuk menjamin keamanan dan stabilitas sistem komputer secara keseluruhan. Pengendalian umum terdiri dari beberapa aspek sebagai berikut: (1) Pemisahan tugas fungsi-fungsi sistem meliputi: analisis sistem, pemrograman, operasi komputer, otorisasi transaksi, information system library, pengawasan data. (2) Pengendalian manajemen fungsi sistem informasi, misalnya pembuatan long-range plans, project
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  • Spring '13
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