Audit of Accounting Information System Governance Using the Cobit 5 Framework (Case Study: CV. XYZS)

Ni Made Estiyanti


CV. XYZ is a producer of handicrafts for local and international markets. This company uses a desktop-based Quickbooks Accounting System in carrying out accounting transactions, from the transaction input process to the report generation process. However, in its application at CV XYZ, there are still obstacles experienced by users or admin employees, so an in-depth study is needed regarding the management of the Quickbooks Accounting System by auditing the information system so that recommendations can be made in improving IT management. Good IT management will result in the alignment of business goals and strategies, and can improve, develop business and optimize business process costs. This research only focuses on the APO06, BAI04 and DSS01 domains. From the audit results, CV XYZ obtained the current maturity level with an average of 1.4 which is at level 1 (Performance) and the expected maturity level is level 3 (Established) so that it has an average gap (GAP) of 1.6.


Keywords: COBIT 5, APO06, BAI04, DSS01, Accounting System.

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