Design and Development of an Audit Information System Prototype

This research underscores the need to raise awareness about leveraging information systems to improve audit activities, particularly in addressing inefficiencies like question creation, documentation of findings, and proposing corrective actions. These manual processes often result in delays and weakened control due to the absence of integrated applications. Using a descriptive, qualitative design, the study adopts the prototyping method to build a system customized to users’ requirements, enhancing communication between developers and users. The research gathers relevant feedback for system development by involving four IT audit professionals. Focus Group Discussions identified significant themes, including the stages of the audit process, data collection difficulties, and desired website functionalities. The prototype addresses these issues by integrating audit stages and simplifying data access through a user-friendly interface. Blackbox testing demonstrates its efficiency, though further improvements are necessary in error handling. This study highlights the importance of adaptable information systems to streamline audit processes and strengthen organizational control.