期刊名称：Journal of Theoretical and Applied Information Technology
印刷版ISSN：1992-8645
电子版ISSN：1817-3195
出版年度：2015
卷号：78
期号：3
出版社：Journal of Theoretical and Applied
摘要：The audit is required at a university to evaluate the IT services on accounting information system. The audit of accounting information system at one of the universities in Indonesia aims to determine the maturity level of IT services in support the financial data management. Audit of accounting information system is very important because the university can determine the extent of IT services that has been given. In addition, the audit results can also be used as a reference for the future in improving IT services in accounting information system. Stages of accounting information system audit begin with choosing a domain which includes the identification of business goals, IT goals, IT process and control objectives using COBIT 4.1 framework. The next stage is to collect the necessary data through interviews and surveys using questionnaires. The data collected are then processed to obtain a maturity level. Results of audit of accounting information system that has been conducted show that the maturity index of the entire IT process is 2.69, which means the current level of maturity in 3-defined. The expected level of maturity is 4-managed. A comparison of the current and expected level of maturity to give rise the gap. Improvement strategy are given to overcome the gaps that appear based on the COBIT 4.1 framework and supported by ITIL V3 framework that has been through the mapping process using the COBIT 4.1 IT process.
关键词：Audit of Information System; COBIT 4.1; ITIL V3; Maturity Level; Gap; Improvement
