Information System/Information Technology Management Pertemuan 09-10

Information System/Information Technology ManagementPertemuan 09-10 Matakuliah : F0174 / Audit Laporan Keuangan Berbasis Komputer Tahun : 2008

Developing strategic Plans 3

Strategic Plans Strategic Plans: One of the most important responsibility of management, as this proccess serves as the primary guideline for allocating scarce resources throughout the firm and keeping the organization headed in profitable direction. Strategic Planning begins with a vision or an image of future, Vision translated to mission, wich serves guiding light for developing a set of objective

Mission statements guide the establishment of business objectives. For instance, the IT function described might develop the following set of objectives: • Create an atmosphere that embraces innovation and change • Apply computer hardware and software technologies to opportunities that promote prosperity • Incorporate an enterprise-wide information system to facilitate the intracompany coordination of business activities. • Develop a technology-based communications network capable of linking suppliers, customers, and employees in to a seamless, virtual and extended enterprise.

Managing development project 7

The acqisition of software from outside vendors, in house development og application and modification of existing computer programs are all example of IT projects. A project may be deemed to be a failure if it was delivered later than estimated, cost considerably more than budgeted, did not offer the functionality desired, or failed to meet the quality expected.

Phase in Project Life Cycle: • Planning the project • In Managing projects is to schedule the specific sequencing and timing of each activity and associated resources. • Involves monitoringof activities. • Controlling-concerns the development of specific actions aimed at keeping a project moving forward in the most efficient and effective manner possible, considering unexpected issues, delays, and problem that arise. • Project manager needs to properly close out the project

Acquiring Software Application To ensure that software acquisitions are being made in the best interest of the company, the client should develop and follow a formal software application acquisition policy: A software acquisition poliy should be formulated by first mapping upcoming application needs to strategic plan. • A specific individual should be assigned the overall responsibility for finding and comparing alternative software application. • Identify and compare alternative solution. • Total cost of ownership for each application should be considered

Considering Additional Systems Development Issues The project team should pay close attention to additional key development issues: • Business Process Analysis • Development & Testing • Security and Controls • Conversions and Intervace • Implementation Testing • Training and Documentation

Key development Risk Indicators • Development projects are not aligned with the strategic plan. • Feasibility studies do not consider the following areas: • Technical feasibility • Financial Feasibility • Cultural Feasibility • Senior management and users are not involved • Business process analyses are not performed • Alternative designs are not compared • Separate development, test, and production libraries are not used • Security and control features are not designed into the system • Conversion and interface issues are not taken into account • System testing is inadequate • Training and documentation are poor

Changing software application It seems as though existing software applications are in a perpetual state of change. The reasons for changing applications are many, but for the most part they reflect the volatility.

Key System Change Risk Indicators • A structure system change methodology is not in place • A Software change request procedure is not use • Change requests are not reviewed/prioritized by a representative group • Feasibility studies are not performed when appropriate • Alternative software change designs are not considered • Separate development, test, and production libraries are not used • Security and controls implication are not considered • Integration issues are not taken into account • Testing is inadequately conducted • Application changes are poorly documented.

IT Project management

Audit Management - Content Introduction The Audit Process The Audit Components Summary

Audit – Definition and Value Proposition Value Proposition • An audit is used to determine whether the specification requirements of a service, process, system, or product were met, and whether these requirements are suitable to achieve your desired objectives.

Audit Management with SAP SAP has developed a powerful and easy-to-use tool for Audit Management. It supports you in performing any kind of audit… …no matter what industry sector you work in… …from the planning phase, through audit execution, to the evaluation phase. SAP Solution

Audit Management – Benefits for the Customer • “A tool to support you when performing audits - from the planning phase, through audit execution, to the evaluation phase.“ • Helps you fulfill the requirements of various quality standards such as QS 9000; ISO 9001:2000; ISO 14011; GMP (FDA) • Monitor corrective and preventive actions • Improvement potentials • Benchmarking • Share information company-wide

Audit Management - The Process • Planning Audit Circle • Processing • Evaluation • Valuation • Corrective andPreventive Actions • Documentation

XML SAP Audit Planning • Import/export of question lists • SAP provides ready-to-run example xls + xml screen • Copy function for question lists Microsoft Excel

Audit Planning – Summary • Flexible, user-defined time planning(for example, annual plan, monthly plan, ...) • Display the planned audits in Microsoft Project • Tracking of all rescheduled audit dates • Display of previous audits and relevant documentation in preparation for an impending audit • Assign/display documents • Different lists of questions can be created or combined • Question texts in multiple languages • Status management

Audit Processing – Online Recording

Audit Processing – Offline Recording • Download of Questions • Download of Audits • Recording with • MS EXCEL • MS Pocket Excel or • Upload into SAP

Audit Processing – Document Assignment • Flexible folder and document assignment

Valuation for Each Question • Attributive valuation, for example: • Not effectively proven, . . . effectively proven • Yes or No • No deviation, significant deviation, critical, etc. • Customizing • Quantitative valuation, for example: • 0 points, 2 points . . . 10 points • 20%, 40% … 100% • Customizing

Element Validation Using SAP Graphic

Valuation of Audit • Standard valuation schemes: • ready-to-use • VDA 6.x, ISO 9001:2000, QS9000 • Individual valuation schemes Customizing

Valuation - Summary Storing minimum results • Weighting questions • Prioritizing questions Valuation and calculation • VDA 6.1 and 6.3, VDE, QS9000, ISO 9001:2000 Valuation based on selection list for question/elements • The content of the list can be freely defined and sorted • A certain number of points are assigned to each answer Quantitative confirmation • Points or percentages by specifying a “to/from” scale with increments

Documentation • Predefined Smart Forms for audit report, audit plan, and corrective actions • Print and/or send by e-mail

Audit Execution Audit Collaboration Assign Corrective Actions CorrectiveActions Complete Corrective Actions Supplier Monitor Corrective Actions Create the Audit Report CorrectiveActions Send the Audit Report Audit Report Share Information Review Audit Report Audit Report

Monitor: Benchmark Supplier Performance

Evaluation • Benchmarking • Compare a process in different sectors/plants • Graphical display • Monitor supplier performance • Graphical display • Compare the same production lines • Company-wide information sharing • Customer satisfaction over a time period • Various reporting types

Monitor Actions • For example, Worklist of all oustanding actions

Monitor Actions in HTML

Pro-Active Tracking of Outstanding Actions Automaticsendingof e-mails!

Audit questions Audit Actions Audit Components – Overview Audit plan Question list Planning Processing Monitoring Audit Monitor

Audit plan Question list Audit Actions Audit Management – Ease of Use Navigation Worklist

Question List Audit Plan Audit Question List Audit Action Audit Report Audit Components - Overview

Question List Header - Status - Partner - Texts - Hierarchy Profile - Valuation Profile Audit Check List - Approved - Responsible: Mr. X - Audit Questions acc. QS-9000 - Elements / Question - Fulfillment in % Element 4.11: Test equipment control Question 4.11.12 Calibration Documentation Does the supplier retain records on the calibration of test equipment? Valuation acc. Fulfillment in % Valuation proposal: 80 Question List Item - i.e. element or question, dependent on hierarchy profile - Texts - Valuation profile Audit Question List

Audit Question List Question List System audit acc. to QS 9000 Audit check list Get the actual requirements Element / Question Fulfillment in % Element 4.11 Test Equipment Control Question 4.11.12 Calibration Documentation Does the supplier retain records on the calibration of test equipment? Add. Question 4.11.X1 ANOVA Does the supplier use the ANOVA-Method? Keep calibration history for more than 5 years! Header - Texts - Hierarchy profile - Valuation profile Audit Question List Item - i.e. Element or question/add. question (dep. on hier. profile) - Texts - Valuation profile Actions

Information System/Information Technology Management Pertemuan 09-10