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Konsep PDE

This document discusses concepts related to EDP (Electronic Data Processing) and auditing. It covers topics like data processing types, computer elements, data management structures, EDP methods, data processing organization, the audit process, EDP audit steps, internal audit concepts and more. Examples and case studies are also provided.
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0% found this document useful (0 votes)
57 views27 pages

Konsep PDE

This document discusses concepts related to EDP (Electronic Data Processing) and auditing. It covers topics like data processing types, computer elements, data management structures, EDP methods, data processing organization, the audit process, EDP audit steps, internal audit concepts and more. Examples and case studies are also provided.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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EDP and Audit

Concepts
Ilham Muhammad Akbar, Benediktus Tandya P.
SAB 9
EDP Concept
Data processing

Type of computer

Computer elements
Data management and data
structures
EDP Method
Data processing organization
Data Processing Cycle

Input Processing Output


Data Pengelolaan Informasi
Type of Computer
How to operate Memory speed, Technologycal Type of
size develompent application

Super computer First generation Business sytem


Digital computer Mainframe computer Scientiffic system
Second generation
Analog computer Mini computer Manufacturing system
Third generation
Micro computer The next generation Decision support
system
Computer elements

Person Procedure Hardware Software


Procedure

Prepare data
Operate and maintance computer
Control the quality and distribute
output
Fix errors
Data management and data
structure
Binary digit / bit
Byte
Field
Records
File
Database
Data management and data
structure
Binary digit / bit Byte
Sekumpulan bit, terdiri dari
2 nilai saja : 0 & 1
8 bit
Unit terkecil dari Satu byte digunakan untuk
pembentuk data mengkodekan satu buah
karakter dalam memori
Data management and data
structure
Field Record
Unit terkecil yang disebut data Kumpulan item yang saling
Sekumpulan byte yang meiliki berhubungan
makna
Data management and data
structure
File Database
Kumpulan baris/record Kumpulan file-file yang tersimpan di hardware
EDP Method

Batch entry
On-line entry/pengolahan batch
On-line entry/pengolahan on-line
EDP Method
Batch entry
EDP Method
On-line entry/pengolahan batch
EDP Method
On-line entry/pengolahan on-line
Data processing organization

Centralized data processing


Decentralized data processing
Third party processing
Audit
Concept
Audit process

EDP audit steps


Audit Tools
Internal An effective plan or organization and a
Audit charter for launching internal audit
activities

Foundation A long‐range annual audit plan

Standard and effective approaches for


performing all internal audits
Initiating and launching an internal
audit
Audit Process Organizing and planning internal audits

Internal audit preparatory activities

Starting the internal audit


Developing and preparing audit
programs
Performing the internal audit

Wrapping up the field engagement


internal audit

Performing an individual internal audit


Auditor
Understand the total population of
items of concern and develop a formal
sampling plan regarding the
should population of items

Draw a sample from the population-


based on that sample selection plan

Evaluate the sampled items against


audit objectives
Develop conclusions for the entire
population based on audit sample
results
Audit
Universe
Organization
Example
Workflow
Process for
an Internal
Audit
The ITIL® Framework
Huawei
Case Study
Impact of
big data on
enterprise
financial
accounting
References Anthonius Citra, M.Sc., Ak., CA. (2016). Konsep
PDE [Slides]. www.maksi-uncen.ac.id.
http://www.maksi-uncen.ac.id/wp-
content/uploads/01-Konsep-PDE.pdf
Moeller, R. R. (2015). Brink’s Modern Internal
Auditing (Edition 8th ed.) [E-book]. John Wiley &
Sons. https://doi.org/10.1002/9781119180012
Yang, W. (2020). Analysis on the influence of big
data era on enterprise financial accounting -- a
case study of HUA WEI technologies co., LTD. E3S
Web of Conferences, 214, 01004.
https://doi.org/10.1051/e3sconf/202021401004
Any
questions?

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