The Assessment of Internal Control System in Management of Information Technology Based on COSO IC

Muhammad Fadlan, Wing Wahyu Winarno, Kholid Haryono, Muhammad -


 The large number of institutions that use information technology (IT) to help run their usiness processes cannot be separated from various risks to IT. The internal control system is one way that can be used to deal with and even minimize the impact of various risks and COSO Internal Control is one of the frameworks that can be used. The "XYZ" College is one of the educational institutions that have used IT, especially to assist every activity related to students. At present, there are no assessments related to the internal control system in the utilization and management of IT contained in the institution, so it is not known whether the control system is running well or not. For this reason, this study was conducted with the aim of assessing whether the internal control system is currently in accordance with the principles of good internal control based on the COSO Internal Control Framework. The results showed that indirectly the "XYZ" College had applied several principles contained in the COSO Internal Control, even being quite good with a value of 3.28 from a scale of 5.0.


COSO, Assessment, Internal Control System, Information Technology

Full Text:



Fadlan, M. (2018). Pendekatan Dalam Menilai Internal Control System Pada Pemanfaatan Teknologi Informasi : Sebuah Kajian Pustaka. Jurnal INSTEK (Informatika Sains Dan Teknologi, 3(2), 181–190.

Hedström, K., Kolkowska, E., Karlsson, F., & Allen, J. P. (2011). Value conflicts for information security management. Journal of Strategic Information Systems, 20(4), 373–384.

Lopes, I., & Oliveira, P. (2014). New Perspectives in Information Systems and Technologies, Volume 1, 275.

Marinagi, C., Trivellas, P., & Sakas, D. P. (2014). The Impact of Information Technology on the Development of Supply Chain Competitive Advantage. Procedia - Social and Behavioral Sciences.

Amudo, A., & Inanga, E. L. (2009). Evaluation of Internal Control Systems: A Case Study from Uganda. International Research Journal of Finance and Economics, 27(27), 124–144.

COSO. (1992). Internal Control - Integrated Framework. COSO.

Fadlan, M. (2018). Pendekatan Dalam Menilai Internal Control System Pada Pemanfaatan Teknologi Informasi : Sebuah Kajian Pustaka. Jurnal INSTEK (Informatika Sains Dan Teknologi, 3(2), 181–190.

Frazer, L. (2012). The Effect Of Internal Control On The Operating Activities Of Small Restaurants. Journal Of Business & Economics, 10(6), 361–374.

Mahadeen, B., Al-Dmour, R. H., Obeidat, B. Y., & Tarhini, A. (2016). Examining the Effect of the Organization’s Internal Control System on Organizational Effectiveness: A Jordanian Empirical Study. International Journal of Business Administration, 7(6), 22–41.

Mukhina, A. S. (2015). International concept of an assessment of internal control efficiency in the conduct of an audit. Asian Social Science.

Badara, M., & Saidin, S. (2013). Impact of the effective internal control system on the internal audit effectiveness at local government level. Journal of Social and Development Sciences, 4(1), 16–23.

Pakadang, D. (2013). Evaluasi Penerapan Sistem Pengendalian Intern Penerimaan Kas Pada Rumah Sakit Gunung Maria Di Tomohon. Jurnal EMBA, 1(4), 213–223.

Ayagre, P., Appiah-Gyamerah, I., & Nartey, J. (2014). The Effectiveness of Internal Control Systems of Banks. The Case of Ghanaian Banks. International Journal of Accounting and Financial Reporting, 4(2), 377.

COSO. (2013). Internal Control — Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission, (May), 10.

Purwanto, L. A., & Dirgahayu, R. T. (2017). Pengukuran Tingkat Kematangan Tata Kelola Pengelolaan Permasalahan Sistem Informasi Akademik Menggunakan Framework ( Maturity Level Measurement of Governance of Academic Information System Problems Management Using COBIT 4 . 1 Framework ). JUITA, V(November), 103–113.

Spira, L. F., & Page, M. (2003). Risk management: The reinvention of internal control and the changing role of internal audit. Accounting, Auditing & Accountability Journal, 16(4), 640–661.

Article Metrics

Abstract view : 285 times
PDF - 181 times


  • There are currently no refbacks.