Information system Development for monitoring internal audit

Abstract

          This research aimed to develop and evaluate the efficiency of information system development for monitoring internal audit inspection. The research instrument was a form to evaluate efficiency of the developed information system, which were examined by 3 experts and 5 users.

          The system development consisted of the following processes: 1) analyzing traditional system; 2) reviewing relevant researches; 3) determining system requirements; 4) designing and developing the system; 5) testing the system; and 6) evaluating system development.

          The results showed that the efficiency of the information system development for monitoring internal audit inspection as evaluated by 3 experts was at a good level (= 3.75, S.D. = 0.65). Additionally, the efficiency of the developed system as evaluated by 5 users was at a good level (= 4.19, S.D. = 0.57). Regarding the efficiency evaluation, it could be concluded that the information system development for monitoring internal audit inspection was efficient and could be used to increase efficiency and effectiveness of inspection follow-up. It also could facilitate internal audit implementation in following up all inspected units.