Internal Control Systems in IT Audit | Thesa Simbolon | AKP 7E Polmed

Your company has passwords, rules, and approvals. So why does fraud still happen? 🤔🔐 One employee can create a vendor, approve the purchase, AND pay the bill. Who's going to stop them? 🕵️💸 Hi everyone! 👋 My name is Thesa Audia Christine Simbolon with Student ID 2305151055, from class AKP 7E, Politeknik Negeri Medan. In this video, I explain Internal Control Systems in IT Audit: what internal control is, how the COSO framework works, how IT controls protect a company's data, and how auditors test whether those controls really work. Stay until the end for a real fraud case example! Special thanks to Mr. Rizki Syahputra, S.E., M.Si., CPA, CRA, CRP, CERA for the guidance, knowledge, and opportunity throughout this project. 🙏 Thank you for watching, and I hope this video helps you understand why good rules on paper are not enough. See you in the next video! ✨ #KelasRizki #AKPAuditIT #D4AKPPolmed #AuditIT #Polmed2026