AKUNTABILITAS DALAM AKTIVITAS MONITORING PENGENDALIAN INTERN SISTEM INFORMASI
DOI:
https://doi.org/10.61769/jabs.v1i1.111Abstract
ABSTRACTAccountabilty and monitoring are required to achieve effective information system governance. Accountability refer to people’s ability that cannot be transfer to others, involving leadership, transparency, and responsibility to execute decision making those impact should be accountable to the stakeholders. Monitoring intend to make assesment of the quality of organization’s internal control in order to ensure the achievement of organization’s goals.
Weak accountability and monitoring often causing failure to the achievement of organization’s goals, therefore many people be more concern about these two matters. This article try to give guideline about who are the right persons to carry accountability in internal control’s monitoring activity related to organization’s information system implementation.
Keywords: governance, monitoring, information system, internal control, CobIT, ITIL, Risk Management.
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