Audit Sistem Informasi pada Aplikasi Sistem Manajemen Pemeriksaan (SMP) oleh Instansi Badan Pemeriksa Keuangan Perwakilan Provinsi Sumatera Utara

Abstract

The Financial Audit Board is the only external audit institution of state finance and is also an independent and independent institution in examining the management and responsibility of state finances. In conducting an audit of the Audit Management System application, several controls are used as the basis for conducting questions and answers and audits in its environment, starting from operational management control and security control as well as input and output control. The conformity check produces findings that have risks and impacts, for which recommendations are proposed to minimize these risks.