AUDIT PENERAPAN APLIKASI SISTEM KEUANGAN PEMERINTAH DAERAH KABUPATEN KLUNGKUNG MENGGUNAKAN COBIT DOMAIN PO DAN ITIL

This paper provides an analysis of audit of financial management information systems area (SIMDA Finance) in the Local Government Klungkung using COBIT 4.1 framework PO domain (Plant and Organise) sub domai PO1, PO2, PO7 and ITIL V3. The goal is to measure the maturity level of Finance SIMD implementation of applications based on target levels have been defined in terms of the readiness of the human resources and infrastructure of Information and Communication Technology (ICT). Audit analysis is based on questionnaire data to the human resources responsible for Finance SIMDA application shows that the level of maturity of the part of each sub-domain PO1, PO2 and PO7 are at maturity level 3. This indicates that the Government of Klungkung need improvement human resources management to achieve the desired level of maturity that is level 5. Further analysis of mapping COBIT 4.1 with ITIL V.3, has resulted in produce policy recommendations for improved governance of the implementation of the application SIMDA Finance includes revamping the areas of strategic planning, IT infrastructure improvements, as well as revamping human Resource Management