The Influence of Business-Process-Focused Audit Support Software on Analytical Procedures Judgments

2003 ◽  
Vol 22 (2) ◽  
pp. 265-279 ◽  
Author(s):  
Ed O'Donnell ◽  
Joseph J. Schultz
Keyword(s):  
Business Process ◽  
Value Chain ◽  
Business Processes ◽  
Public Accounting ◽  
Accounting Firms ◽  
Risk Judgment ◽  
Decision Performance ◽  
Planning Phase ◽  
Analytical Procedures ◽  
Support Software

Some large public accounting firms that emphasize the business risk audit methodology revised their audit support software to organize audit evidence around business process rather than transaction cycle. These business-process-focused (BPF) systems present client information grouped by value chain activities, while firms that use traditional transaction-cycle-focused (TCF) audit support software might group client information primarily by account classification. Our study examines whether the presentation differences between BPF and TCF audit support software influence auditors' risk judgment during planning-phase analytical procedures. In a field experiment, experienced audit seniors performed analytical procedures on case materials containing a variety of seeded risk factors. One group completed the exercise using software organized around the BPF while the other group used software organized around the TCF. Participants who used the BPF system identified more of the seeded risk conditions and assessed misstatement risk at higher levels than did their counterparts who used the TCF system. These findings provide the experimental evidence that audit support software organized around business processes can influence decision performance while conducting planning-phase analytical procedures.

scholarly journals “PENSI BINTEY”: PENGARUH IMPLEMENTASI BIG DATA ANALYTICS TERHADAP TERJADINYA AUDIT DELAY

2021 ◽  
Vol 16 (2) ◽  
pp. 109
Author(s):  
Nicholas Alexander Tunggal ◽  
Elliza Elliza
Keyword(s):  
Big Data ◽  
Data Analytics ◽  
Business Processes ◽  
Big Data Analytics ◽  
Publicly Traded ◽  
Public Accounting ◽  
Accounting Firms ◽  
Publicly Traded Companies ◽  
Selection For ◽  
Operational Activities

ABSTRACT Audit delay states the complexity of transactions that occur within a business entity. Many companies have tried to find ways to avoid audit delay conditions in their business processes, one of which is by implementing big data analytics in the company's operational activities. The purpose of this study was to determine the effect of implementing big data analytics on audit delay and several other factors such as company size, company age, company profit and loss, auditor opinion, and reputation of public accounting firms. This study will use empirical data based on publicly traded companies with the 2017-2019 period. The selection for the 2017-2019 period is based on the hypothesis that many companies are starting to apply big data analytics in carrying out their business processes. Big data analytics is projected based on disclosures made by companies. Based on the results of logistic regression analysis, big data analysis has no significant effect. This suggests that the accountant/auditor should consider implementing big data analytics because of its complexity.Keywords: audit delay, big data analytics ABSTRAK Audit delay mengindikasikan adanya kompleksitas transaksi yang terjadi dalam suatu entitas bisnis. Banyak perusahaan yang telah mencoba mencari cara agar terhindar dari kondisi audit delay dalam proses bisnisnya, salah satunya dengan mengimplementasikan big data analytics dalam kegiatan operasional perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi big dataanalytics terhadap audit delay serta beberapa faktor lainnya seperti ukuran perusahaan, umur perusahaan, laba rugi perusahaan, opini auditor, dan juga reputasi kantor akuntan publik. Penelitian ini akan menggunakan data empiris berdasarkan perusahaan go public dengan periode 2017-2019. Pemilihan periode 2017-2019 didasarkan pada mulai banyaknya perusahaan yang menerapkan big data analytics dalam menjalankan proses bisnisnya. Big data analytics diproyeksikan berdasarkan pengungkapan yang dilakukan perusahaan. Berdasarkan hasil analisis regresi logistik, big data analytics tidak berpengaruh signifikan. Hal ini menunjukkan bahwa akuntan/auditor harus mempertimbangkan pengimplementasian big data analytics karena terkait dengan kompleksitasnya.Kata kunci: audit delay, big data analytics

Managing Processes in the REA Framework

2014 ◽  
Vol 11 (1) ◽  
pp. 27-39
Author(s):  
Frantisek Hunka
Keyword(s):  
Business Process ◽  
Value Creation ◽  
Process Modeling ◽  
Value Chain ◽  
Business Processes ◽  
Core Element ◽  
The Core ◽  
Value Modeling ◽  
Related Process ◽  
Process Level

ABSTRACT The resources, events, agents (REA) ontology provides rules and guidelines for business process modeling utilizing the value-modeling approach. The core element of this approach is an REA model at the business process level. The REA model is usually governed by an information entity, such as a contract or a schedule. Although the REA model provides all necessary entities and relationships for value modeling, its support for information entity value creation, and its flow to the related process that it will govern, deserves deeper elaboration. The aim of this paper is to examine and propose a solution to information entity value creation within the REA model and its transfer to a related business process in compliance with the REA value chain concept. In order to distinguish standard REA business processes from those in which the information entities are created, these processes are called managing processes.

scholarly journals Pengembangan Arsitektur Model Proses Bisnis Pada Pondok Pesantren

2020 ◽  
Vol 5 (1) ◽  
pp. 77
Author(s):  
Eka Puji Rahayu Lestari ◽  
Hagar Prily Titania ◽  
Anis Shiva ‘Ulia Dewi ◽  
Muhammad Ainul Yaqin
Keyword(s):  
Religious Education ◽  
Business Process ◽  
Value Chain ◽  
Process Model ◽  
Business Processes ◽  
Standard Operating Procedure ◽  
Education Institution ◽  
Boarding School ◽  
Boarding Schools ◽  
Architecture Model

Islamic boarding school is a religious education institution that teaches and practices Islamic religious education therein. Modeling of Islamic boarding school business processes is a clear and structured description of the flow of activities/business processes in every action that will be taken on activities in boarding schools. Data analysis uses the Porter Value Chain technique to identify the division of main business processes and supporting business processes, while the technique in modeling business processes is to use BPMN (Business Process Modeling & Notation) based on SOP (Standard Operating Procedure) of each existing business process/activity. The final results obtained from this research are in the form of an architecture of the business process model of Islamic boarding school that can be used as a reference in conducting every business process/activity in Islamic boarding school. So that with this business process architecture model, the implementation of activities can be structured and run in accordance with the expected goals, and can improve the quality of Islamic boarding schools.

scholarly journals Information System Strategic Planning In PT. Hostingan Awan Indonesia Using Ward & Peppard Methodology

2020 ◽  
Vol 2 (2) ◽  
pp. 267-278
Author(s):  
Deni Ekel Ramanda Sembiring Pelawi ◽  
Agustinus Fritz Wijaya
Keyword(s):  
Information System ◽  
Business Process ◽  
Environmental Analysis ◽  
Value Chain ◽  
Business Processes ◽  
Business Environment ◽  
Value Chain Analysis ◽  
Environment Analysis ◽  
Mobile Payments ◽  
Chain Analysis

Information Systems at this time is needed by the company to survive in business competition with competitors. The information system must also be aligned with the vision and mission and business processes that exist in the company now days so company can generate profits (profitable) at the same time. PT. Hostingan Awan Indonesia is a web development product & service provider company with online transaction feature and purchase processes that integrated with mobile payments. To make business process run optimally, an information system is needed to archive every output document that produced by each division in the company. The process of collecting data in this paper through observation and direct interviews with several stakeholders in the company. This research used Ward & Peppard metho with internal value chain analysis, SWOT, PEST, Five Forces Porter and Mc Farlan Strategic Grid. This research also provides application portfolio recommendations with internal business environment analysis, external business environment analysis, internal SI environmental analysis and external SI environmental analysis.

scholarly journals Perencanaan Strategis Sistem Informasi dan Teknologi Informasi pada Dinas Perindustrian dan Tenaga Kerja Kota Salatiga

2018 ◽  
Vol 5 (3) ◽  
pp. 253
Author(s):  
Yunita Utami ◽  
Adi Nugroho ◽  
Agustinus Fritz Wijaya
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Strategic Planning ◽  
Business Process ◽  
Value Chain ◽  
Public Services ◽  
Business Processes ◽  
Business Environment ◽  
Force Model

<p>Sistem informasi dan teknologi informasi (SI/TI) merupakan salah satu faktor yang mempengaruhi keberhasilan suatu organisasi. Sebagai contoh, sistem informasi dan teknologi informasi pada salah satu organisasi yang ada yaitu Dinas Perindustrian dan Tenaga Kerja (Dispernaker) Kota Salatiga. Dispernaker dalam menjalankan tugasnya sudah menggunakan SI/TI tetapi penggunaanya belum maksimal, hal ini menyebabkan Dispernaker seringkali menemui masalah. Melihat kondisi masalah tersebut maka dibutuhkan suatu perencanaan strategis SI/TI yang dapat mendukung proses bisnis pada organisasi (dalam hal ini Dispernaker) sedangkan perencanaan strategis sendiri merupakan proses bagaimana organisasi mencapai atau merealisasikan tujuannya. Untuk dapat menerapkan perencanaan strategis yang sesuai dengan organisasi tentu melalui sebuah penelitian. Penelitian tersebut ialah penelitian perencanaan strategis sistem informasi dan teknologi informasi. Penelitian ini sendiri nantinya akan menggunakan metode <em>Ward and Peppard</em> yang dilakukan dengan menganalisis lingkungan bisnis juga lingkungan SI/TI secara internal dan eksternal. Metode tersebut memiliki beberapa analisis, analisis yang digunakan yaitu analisis SWOT, analisis <em>Value chain</em> dan analisis PEST, analisis <em>Five Force Model</em>, analisis <em>McFarlan</em>. Dari hasil penelitian ini akan memberikan rekomendasi yang berkaitan dengan visi misi, dengan harapan rekomendasi tersebut dapat digunakan sebagai cara untuk meningkatkan kualitas layanan publik.</p><p><strong><em><br /></em></strong></p><p><strong><em>Abstract</em></strong></p><p align="center"> </p><p class="Judul2"><em>Information systems and information technology (IS / IT) is one of the factors that influence the success of an organization. For instance, information systems and information technology in an organization called the Department of Industry and Labor (Dispernaker), Salatiga. SI/TI in Dispernaker in its used has not be maximzed yet ,because the use of SI/IT in the Dispernaker has not been maximal. This matter causing data in the  dispernaker not well structured. This problem Happen because of random Datas. Besides, there are a part of business process that still take manually. Dispenaker Salatiga also doesn't have strategic planning of SI/TI. By the conditions of the problem, we need a strategic plan of IS / IT to support business processes in an organization (in this case Dispernaker) while strategic planning is itself is a process of how organizations achieve theirgoals. To be able to apply strategic planning according to the organization is through a research. The researchis astudy is a strategic planning of information systems and information technology. The research will use Ward and Peppard method by analyzing the business environment and the IS / IT internally and externally. The method has some analysis, the analysis used are SWOT, Value Chain and PEST, Five Force Model, McFarlan Strategic Grid. The results of the study will be recommendations related to the vision and mission. Researcher hopes that these recommendations can be used to improve the quality of public services.</em></p>

Pemodelan Enterprise Arsitektur Sistem Informasi Pemesanan Jasa Percetakan Menggunakan Kerangka TOGAF

2020 ◽  
Vol 4 (2) ◽  
pp. 18
Author(s):  
Bibit - Sudarsono ◽  
Umi - Faddillah
Keyword(s):  
Information Systems ◽  
Business Process ◽  
Business Processes ◽  
Enterprise Modeling ◽  
Improve Performance ◽  
Business Opportunity ◽  
Service Information ◽  
Process Architecture ◽  
System Architecture Design ◽  
A Company

Printing service order information systems sometimes experience problems in completing running business processes including, frequent loss and inaccuracy in registering orders from customers, often also losing order data from customers, recording orders often experience errors, resulting inaccurate reporting of order data. A computerized ordering service information system will greatly help improve performance and accuracy in making reports on business processes running at a company. The existence of enterprise modeling of information systems ordering printing services with the TOGAF framework will be a method that greatly helps management make a decision that will synergize with the business process activities at the company. So that the objectives of the system can be achieved properly. The TOGAF framework can be a solution and will help to produce a system architecture design, a business process architecture, a technology architecture, a number of proposed business opportunity strategy proposals and an ongoing system change proposal.

Strategic Planning Information Systems Enterprise Architecture Planning Method Case Study of Semarang City Public Works Department

2020 ◽  
Vol 2 (1) ◽  
pp. 114-122
Author(s):  
Agustinus Fritz Wijaya ◽  
Mahendra Wahyu Prasetyo
Keyword(s):  
Information Systems ◽  
Value Chain ◽  
Enterprise Architecture ◽  
Business Processes ◽  
Swot Analysis ◽  
Public Works ◽  
Value Chain Analysis ◽  
Application Architecture ◽  
Chain Analysis ◽  
The City

Semarang City Public Works Department is a state-owned enterprise that works in the area of public services in the city of Semarang. Most of the technological conditions in the Public Works Department are still in manual data management, which is hampering business processes from going well. Therefore this research was conducted to design an Information System at the Semarang City Public Works Department using the Enterprise Architecture Planning (EAP) method which includes a SWOT analysis and Value Chain analysis. The existing framework in the Enterprise Architecture Planning (EAP) method can help align the data architecture and application architecture to get the expected results, which is achieving the business objectives of the City of Semarang Public Works Department so that business functions can run by the desired business processes. This research resulted in several proposals for the development of Information Systems and Information Technology in organizations including the development of several applications in the next 5 years.

Business processes in the insurance company: The method of operation through separating the key areas of activities

2020 ◽  
Vol 23 (11) ◽  
pp. 1269-1290
Author(s):  
A.A. Turgaeva
Keyword(s):  
Business Process ◽  
Business Processes ◽  
Systems Approach ◽  
Insurance Company ◽  
Entry And Exit ◽  
Control Procedures ◽  
Selection Of

Subject. This article analyzes the business processes in the insurance company, using the method of their operation with the selection of key areas of activity. Objectives. The article aims to describe certain business processes in insurance, highlighting participants, lines of activity, and the sequence of procedures. It analyzes the business process Settlement of Losses, which is one of the significant business processes in the insurance company. Methods. For the study, I used the methods of induction and deduction, analogy, and the systems approach. Results. Based on the analysis and description of business processes in the insurance company and the identification of key elements and steps in terms of the effectiveness of decisions, the article identifies the checkpoints of Entry and Exit, activity direction, and resources of the Settlement of Losses process. Conclusions. The application of the categories that split business processes makes it possible to develop step regulation for all processes and acceptable control procedures for different operations. The presented checkpoints at different steps of the business process will help identify weaknesses and eliminate them by re-checking the point.

Estudio del proceso de lavado de contenedores para eliminar tiempos y movimientos innecesarios, caso: Wash Containers S.A de C.V.

2020 ◽  
pp. 25-36
Author(s):  
Juan Alfredo Lino-Gamiño ◽  
Carlos Méndez-González ◽  
Eduardo José Salazar-Araujo ◽  
Pablo Adrián Magaña-Sánchez
Keyword(s):  
Business Process ◽  
Value Chain ◽  
Process Management ◽  
Core Business ◽  
The Core ◽  
Washing Process ◽  
Overall Performance ◽  
The Times

In the value chain it is important to keep in mind the core business of the company, since it depends largely on the competitiveness of the company and its overall performance, bearing in mind that all business indicators depend on it. In this work we will study the washing process within the company WASH CONTAINERS SA DE CV, to improve the washing processes and in this way reduce times and movements in the process leading the company to reduce costs considerably within the operations company daily, having a more competitive operation and with greater profit margin in its business process. Goals: It Improve the logistics of the movement of containers for washing and with it the core business of the company. Methodology: The action research will be applied applying Business Process Management for the improvement of processes in situ, it will be developed in a certain period of time and with that it will establish an improvement projection. Contribution: The improvement of the times for the disposal of the containers and their subsequent use, allows a better competitiveness and with it the income of the company, on the other hand, the transport companies improve in performance in quantity, quality of disposition and with it their income.

WARREN W. NISSLEY: A CRUSADER FOR COLLEGIATE EDUCATION

1996 ◽  
Vol 23 (1) ◽  
pp. 89-116 ◽  
Author(s):  
Elliott L. Slocum ◽  
Alfred R. Roberts
Keyword(s):  
Independent Schools ◽  
College Graduates ◽  
Accounting Education ◽  
Graduate Level ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
College Programs

Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926–1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928–1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, Nissley would continue to express disappointment in the failure to establish separate professional, graduate level, schools of accountancy for public accounting.

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