Analysis and Design of Electronic Audit Paperwork: Documentation from an Internal Audit Unit (Case Study: University of X)

Abstract

This study analyzes the information systems needs of the Internal Audit unit at the University of X for documenting audit paperwork and designing electronic audit paperwork documentation to be integrated into one database application. This electronic paperwork is to be designed using the Framework for the Application of System Thinking model. Documentation of audit paperwork is undertaken to collect documents during auditing that originate from any source and with any relation to the scope of the audit. Auditing work begins from with the planning, preliminary survey, evaluation of management control, substantive testing, reporting, and follow up of the audit results. The research method used is the qualitative method, with a single case study approach. Data were collected through observation, interviews, and examination of documents. The results of this study will help SPI units document their audit paperwork electronically and in an integrated way such that audit paperwork is complete and integrated. Keywords—information system, Framework for the Application of System Thinking, FAST, electronic audit paperwork, internal control unit