Logika Fuzzy untuk Audit Sistem Informasi
DOI:
https://doi.org/10.21512/comtech.v4i1.2684Keywords:
fuzzy logic, information system audit, objective decisionAbstract
The aim of this research is to study and introduce fuzzy logic into audit information system. Fuzzy logic is already adopted in other field of study. It helps decision process that incorporates subjective information and transforms it to scientific objective information which is more accepted. This research implements simulation scenario to see how fuzzy logic concept should be used in audit information process. The result shows that there is a possible concept of fuzzy logic that can be used for helping auditor in making objective decision in audit information system process. More researches needed to further explore the fuzzy logic concept such as creating the system of fuzzy logic and build application that can be used for daily information system audit process.Plum Analytics
References
Comunale, C. and Sexton, T. (2005). A fuzzy logic approach to assessing materiality. Journal of Emerging Technologies in Accounting, 2.
Hunton, J. E. (2002). Blending information and communication technology and accounting research. Accounting Horizons, 16, 55-67.
Karya, Gede. (2004). Pengembangan model audit sistem informasi berbasis kendali. Jurnal INTEGRAL, 9 (1).
Kusumadewi, Sri dan Purnomo, Hari. (2004). Aplikasi Logika Fuzzy untuk Pendukung Keputusan (edisi pertama). Yogyakarta: Graha Ilmu.
Maconachy, W. V., Schou, C. D., Ragsdale, D., Welch, D. (2001). A model for information assurance: an integrated approach. Proceedings of the IEEE Workshop on Information Assurance and Security.
Von Altrock, C. (1997). Fuzzy Logic and NeuroFuzzy Applications in Business and Finance. New Jersey: Prentice Hall.
Wright, S. and Wright, A. (2002). Information system assurance for enterprise resource planning systems: Implementation and unique risk considerations. Journal of Information Systems, 16, 99 – 113.
Zadeh, L. (1965). Fuzzy sets. Information and Control, 8, 338 – 353.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: