Perkembangan Audit Sistem Informasi Di Indonesia, Studi Literatur Tahun 2020 - 2023

Abstract

The growing dependence of organizations on information systems in the digital era necessitates assurance of security, efficiency, and alignment with organizational objectives. This study conducts a literature review of 13 case studies on information systems auditing in Indonesia to map the practices, methodologies, findings, and their implications. The review reveals that the COBIT framework (versions 4.1, 5, and 2019) dominates the implementation of information systems audits, particularly in measuring the maturity levels and process capabilities of IT governance. Empirical findings indicate that most organizations fall within maturity levels 2 to 4 (Managed to Predictable), with improvement recommendations focused on strengthening governance, ensuring process consistency, and enhancing human resource capabilities.

This study highlights the role of information systems auditing not merely as a compliance tool but as a strategic instrument for increasing the value contribution of IT to organizations. The practical implications emphasize the importance of aligning business and IT objectives, improving operational processes, and reinforcing documentation and continuous monitoring mechanisms. Collectively, the findings suggest that the evolution of information systems auditing in Indonesia reflects a growing commitment to integrating governance, control, and value creation as essential components of sustainable digital transformation.