Pengembangan Kertas Kerja IT Auditor Dengan Adopsi Framework Cobit 2019 Berdasarkan SKKNI Auditor Teknologi Informasi (Studi Kasus Di LSP TIK Indonesia)

Febriani, Sherly (2026) Pengembangan Kertas Kerja IT Auditor Dengan Adopsi Framework Cobit 2019 Berdasarkan SKKNI Auditor Teknologi Informasi (Studi Kasus Di LSP TIK Indonesia). Masters thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Kertas Kerja IT Auditor merupakan komponen penting dalam perencanaan audit Teknologi Informasi, terutama dalam konteks sertifikasi kompetensi Auditor TI di LSP TIK Indonesia. Pada praktiknya, kualitas Kertas Kerja IT Auditor yang disusun oleh peserta sertifikasi masih sangat bervariasi dan belum didukung oleh instrumen evaluasi yang baku. Kondisi tersebut menimbulkan perbedaan persepsi antar asesor serta berpotensi menurunkan objektivitas dan konsistensi penilaian kompetensi auditor TI. Penelitian ini bertujuan untuk mengembangkan Kertas Kerja IT Auditor pada tahap perencanaan audit TI yang terstruktur, terukur, dan berbasis standar. Pengembangan dilakukan dengan mengintegrasikan Standar Kompetensi Kerja Nasional Indonesia (SKKNI) Auditor TI, khususnya pada tiga unit kompetensi perencanaan audit TI dengan objective COBIT 2019 yang relevan pada domain Align, Plan and Organize (APO) dan Evaluate, Direct and Monitor (EDM). Integrasi ini untuk memastikan keselarasan antara standar kompetensi nasional dengan praktik tata kelola TI internasional. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan Analisis Tematik. Data dikumpulkan melalui wawancara mendalam dengan pemangku kepentingan, meliputi asesor kompetensi, ahli COBIT 2019, penyusun kertas kerja, serta tim LSP TIK Indonesia. Hasil penelitian mengidentifikasi enam tema utama dalam perencanaan audit TI, yaitu: (1) identifikasi lingkungan TI, (2) klasifikasi aset TI, (3) analisis risiko audit TI, (4) penyusunan rencana prosedur audit TI yang berbasis risiko, (5) alokasi sumber daya audit TI, serta (6) kualitas dokumentasi dan keterlacakan proses audit. Berdasarkan tema tersebut, penelitian ini menghasilkan rancangan Kertas Kerja IT Auditor yang terdiri dari tabel dan elemen terstruktur. Rancangan ini memfasilitasi keterlacakan (traceability) antara risiko, pengendalian, dan prosedur audit, serta mendukung penilaian kompetensi secara objektif. Kontribusi penelitian ini adalah menyediakan instrumen Kertas Kerja IT Auditor yang terstandarisasi dan selaras dengan SKKNI Auditor TI serta COBIT 2019, sehingga dapat digunakan sebagai acuan dalam proses asesmen kompetensi auditor TI dan sebagai pedoman perencanaan audit TI berbasis risiko.
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IT Auditor Working Papers are a critical component in the planning of Information Technology audits, particularly within the context of IT Auditor competency certification at LSP TIK Indonesia. In practice, the quality of IT Auditor Working Papers prepared by certification candidates varies considerably and is not yet supported by a standardized evaluation instrument. This condition leads to differing perceptions among assessors and potentially reduces the objectivity and consistency of IT auditor competency assessments. This study aims to develop structured, measurable, and standards-based IT Auditor Working Papers for the IT audit planning stage. The development is conducted by integrating the Indonesian National Work Competency Standards (SKKNI) for IT Auditors, specifically focusing on the three IT audit planning competency units, with relevant COBIT 2019 objectives within the Align, Plan and Organize (APO) and Evaluate, Direct and Monitor (EDM) domains. This integration is intended to ensure alignment between national competency standards and international IT governance practices. The research method used is a qualitative approach employing Thematic Analysis. Data were collected through in-depth interviews with stakeholders, including competency assessors, COBIT 2019 experts, working paper developers, and the LSP TIK Indonesia team. The results identify six key themes in IT audit planning: (1) identification of the IT environment, (2) classification of IT assets, (3) IT audit risk analysis, (4) development of risk-based IT audit procedures, (5) allocation of IT audit resources, and (6) quality of documentation and audit process traceability. Based on these themes, this study produces a design for IT Auditor Working Papers consisting of tables and structured elements. This design facilitates traceability among risks, controls, and audit procedures, and supports objective competency assessment. The contribution of this research is to provide a standardized IT Auditor Working Paper instrument that aligns with the SKKNI for IT Auditors and COBIT 2019, thus serving as a reference for the IT auditor competency assessment process and as a guideline for risk-based IT audit planning.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Kata Kunci: Kertas Kerja Auditor, Perencanaan Audit TI, SKKNI Auditor Teknologi Informasi, COBIT 2019, Analisis Tematik ============================================================ Keywords: IT Auditor Working Papers, IT Audit Planning, SKKNI IT Auditor, COBIT 2019, Thematic Analysis.
Subjects:	T Technology > T Technology (General) > T58.5 Information technology. IT--Auditing
Divisions:	Interdisciplinary School of Management and Technology (SIMT) > 61101-Master of Technology Management (MMT)
Depositing User:	Sherly Febriani
Date Deposited:	05 Feb 2026 05:39
Last Modified:	05 Feb 2026 05:39
URI:	http://repository.its.ac.id/id/eprint/132180

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