The Role of Information Systems Audit in Preventing Data Processing Errors
DOI:
https://doi.org/10.64803/cessmuds.v1.113Keywords:
sinformation systems audit, data processing errors, internal control, IT governanceAbstract
Information systems are essential components in modern organizations, supporting operational activities, financial reporting, and strategic decision-making. However, weaknesses in system controls may lead to data processing errors that reduce data accuracy, reliability, and integrity. This study aims to comprehensively analyze the role of information systems audit in preventing data processing errors through the evaluation of internal controls, audit procedures, and information technology governance frameworks. This research employs a qualitative approach using a systematic literature review of international journals and conference proceedings published between 2015 and 2025. The results show that information systems audits play a critical preventive role by identifying risks at the input, processing, and output stages, as well as by strengthening internal control effectiveness. The implementation of continuous and risk-based information systems audits enhances data quality, minimizes processing errors, and supports effective IT governance. This study contributes theoretically and practically by presenting a structured audit framework that can be applied to improve data processing accuracy and organizational performance.
References
Alqahtani, F., & Mayes, K. (2018). Information security governance challenges and solutions: A systematic review. Computers & Security, 76, 227–244.
https://doi.org/10.1016/j.cose.2018.03.002De Haes, S., Van Grembergen, W., & Debreceny, R. S. (2013). COBIT 5 and enterprise governance of information technology: Building blocks and research opportunities. Journal of Information Systems, 27(1), 307–324.
https://doi.org/10.2308/isys-50422
Hunton, J. E., Wright, A. M., & Wright, S. (2004). Are financial auditors overconfident in their ability to assess risks associated with enterprise resource planning systems? Journal of Information Systems, 18(2), 7–28.
https://doi.org/10.2308/jis.2004.18.2.7
International Organization for Standardization. (2013). ISO/IEC 27001:2013 Information technology — Security techniques — Information security management systems — Requirements. ISO.
https://doi.org/10.3403/30297595
ISACA. (2019). COBIT 2019 framework: Governance and management objectives. ISACA.
Li, C., Peters, G. F., Richardson, V. J., & Watson, M. W. (2012). The consequences of information technology control weaknesses on management information systems: An empirical investigation. Journal of Information Systems, 26(2), 91–122.
https://doi.org/10.2308/isys-50217
Moeller, R. R. (2016). Executive’s guide to IT governance: Improving systems processes with service management, COBIT, and ITIL (2nd ed.). Wiley.
Romney, M. B., & Steinbart, P. J. (2021). Accounting information systems (15th ed.). Pearson Education.
Sutton, S. G., Holt, M., & Arnold, V. (2016). The reports of my death are greatly exaggerated—Artificial intelligence research in accounting. International Journal of Accounting Information Systems, 22, 60–73.
https://doi.org/10.1016/j.accinf.2016.07.005Tuttle, B. M., & Vandervelde, S. D. (2007). An empirical examination of CobiT as an internal control framework for information technology. International Journal of Accounting Information Systems, 8(4), 240–263.
https://doi.org/10.1016/j.accinf.2007.07.00
Wilkin, C. L., & Chenhall, R. H. (2010). A review of IT governance: A taxonomy to inform accounting information systems. Journal of Information Systems, 24(2), 107–146.
https://doi.org/10.2308/jis.2010.24.2.107
Yigitbasioglu, O. M., & Velcu, O. (2012). A review of dashboards in performance management: Implications for design and research. International Journal of Accounting Information Systems, 13(1), 41–59.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Pasya Namira, Fayakhun Wibisono, Aisyah Nurhaliza Arifin, Neng Sri Wardhani (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
