Abstrak
Laporan magang ini membahas audit sistem informasi di Hotel X yang mendukung audit atas laporan keuangan yang dilakukan oleh KAP Y. Pembahasan audit sistem informasi menguji pengendalian terkait risiko yang berhubungan dengan sistem informasi. Pengendalian tersebut dapat berupa pengendalian umum serta pengendalian aplikasi. Pada laporan ini, pengendalian aplikasi yang dibahas adalah untuk area pendapatan, persediaan serta proses laporan keuangan. Kemudian laporan ini juga membahas keterkaitan antara pengendalian internal dengan pengendalian umum di Hotel X. Dari audit sistem informasi tersebut, diperoleh bahwa pengendalian aplikasi di Hotel X secara umum berjalan dengan efektif.
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This Internship Report is an information system audit of Hotel X that aims to support the audit of the financial statements that performed by KAP Y. The study of the information system audit verifies the management of risk controls that are associated with information systems. Those controls are divided in to general control and application control. The application controls that are discussed in this report are the area of revenue, inventory, and the financial statement close process area. This report also discussed the relation between internal control and general control in Hotel X. In general, based on the result of the information system audit, it can be concluded that the application control that is associated with the information system in Hotel X has been running effectively.
