What is it about?
The internal control system (ICS) on the e-government project design and its application’s development by utilizing COSO framework. This paper adopts an iterative approach with four main phases to describe important activities in system development as mentioned on Unified Software Development Process (USDP) approach.
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Why is it important?
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. 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
Perspectives
I am as the author expect that this study helps the local government to implement and test its internal control system by application, since the main issue of the local government regarding ICS's implementation is how to conduct and report the ICS as mandated by the respective law properly, regularly and consistently.
Irma Tyasari
Universitas Kanjuruhan Malang
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This page is a summary of: USDP method with COSO elements: E-internal control system's application, January 2023, American Institute of Physics,
DOI: 10.1063/5.0114070.
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