USDP Method with COSO Elements: E-Internal Control System^s Application I Tyasari, I Arshad, MF Irianto, E Sarwoko
Faculty of Economics and Business, Universitas PGRI Kanjuruhan Malang
Faculty of Management Sciences, Salim Habib University, Pakistan
Abstract
The initiatives of e-government have increased significantly in many sectors of public services. However, only few studies cover internal control system (ICS) on e-government project design and its application^s development. Turning to Unified Software Development Process as the method, this study adopts an iterative approach with four main phases to describe crucial activities in system development. Additionally, the COSO framework has been utilized as underpinning ICS test for its features. It finds that the e-internal control system^s application come up with the benefit for local government to be able to carry on the implementation of ICS and its test easily. Another finding shows that the operation of this application still requires manual verification from the users. Despite the mentioned findings, the key implication for government^s officer is to assert the incorporation of ICS test with the assessment of risk maturity level in the context of local government. Furthermore, this application indicates better ICS^ implementation as mandated by the respective law
Keywords: USDP, e-government, internal control system, COSO
Topic: Symposium on Advance of Sustainable Engineering
