Audit On Information System Function In Import Transactions Process PT Bank Rakyat Indonesia (Persero) Muhammad Hasbi Saleh (a*), Almanita Sari (b)
a*)Department of Accounting Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia m.hasbi_saleh[at]stei.ac.id b) Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia Almanita.one[at]gmail.com
This research aims to study the effectivity and efficiency of import transactions process that have been running as one of bank services in applying information systems. This research uses descriptive qualitative research, where in data analysis of audit information system using audit approach around computer, which data have been compiled through preliminary examination, review and testing on management control system, detailed audit and audit reporting which accompanied by recommendations to the company. The unit of analysis of this research is the Trade Processing Center (TPC) Import section PT. Bank Rakyat Indonesia (Persero) Tbk Jakarta. Data used in this research are primary data and secondary data. Data collection techniques using library research methods, observation, interviews, questionnaires, and documentation. Research results prove that the company already has an organizational structure with clear division of tasks and segregation of duties, the management policies of information system so that the implementation of import transaction at PT. Bank Rakyat Indonesia (Persero) Tbk is efficient, but not fully effective, since there are still some minor audit findings that could lead to potential losses in income.
Keywords: Operational Audit, Information System, Import Process