Kamis, 15 Maret 2018

English Task 2 : Reading Comprehension Part 2

This reading text applied for question no. 1-11
Leonardo da Vinci was born on April 15, 1452 in Vinci, Italy. He was the illegitimate son of Ser Piero, a Florentine notary and landlord, but lived on the estate and was treated as a legitimate son.
In 1483, Leonardo da Vinci drew the first model of a helicopter. It did not look very much like our modern day “copter,” but the idea of what it could do was about the same.
Leonardo was an artist and sculptor. He was very interested in motion and movement and tried to show it in his art. In order to show movement, he found it helpful to study the way things moved. One subject he liked to study was birds and how they flew. He spent many hours watching the birds and examining the structure of their wings. He noticed how they cupped air with their wings and how the feathers helped hold the air. Through these studies, Leonardo began to understand how birds were able to fly.
Like many other men, Leonardo began to dream of the day when people would be able to fly. He designed a machine that used all the things he had learned about flight, and thus became the first model of a helicopter.
Poor Leonardo had only one problem, however. He had no way to give the necessary speed to his invention. You see, motors had not yet been invented and speed was an important part of the flying process. It would be another four hundred years before the engine was invented and another fifty years before it was put to the test in an airplane. Leonardo’s dream of a helicopter finally came to pass in 1936.
The Italian painter, sculptor, architect, engineer, and scientist, Leonardo died on May 2, 1519, and was buried in the cloister of San Fiorentino in Amboise.
1. What is the author’s main point?
  • a. The invention of the helicopter.
  • b. Birds cup air with their wings and use feathers to help hold the air.
  • c. An overview of one of Leonardo da Vinci’s many skills.
  • d. Leonardo da Vinci was born in 1452 and died in 1519.
2. The word problem in paragraph five could best be replaced by the word:
  • a. dilemma
  • b. mistake
  • c. danger
  • d. pain
3. The word it in paragraph two refers to:
  • a. Leonardo da Vinci
  • b. The first model helicopter
  • c. 1483
  • d. motion and movement
4. Which paragraph explains why Leonardo’s helicopter was not successful in his lifetime:
  • a. paragraph 1
  • b. paragraph 2
  • c. paragraph 4
  • d. paragraph 5
5. The word illegitimate in paragraph one is closest in meaning to:
  • a. against the law or illegal
  • b. not in correct usage
  • c. incorrectly deduced; illogical
  • d. born out of wedlock
6. The following sentence would best complete which paragraph? “Since then people have been living out Leonardo’s dream of flying.”
  • a. paragraph 3
  • b. paragraph 4
  • c. paragraph 5
  • d. paragraph 2
7. What was the main problem with Leonardo’s invention?
  • a. motors were not yet invented
  • b. the birds lost their feathers
  • c. he was illegitimate
  • d. he couldn’t draw
8. The word they in the third paragraph refers to:
  • a. the feathers
  • b. the birds
  • c. the studies
  • d. the wings
9. In what year was the first helicopter flown
  • a. 1483
  • b. 1452
  • c. 1519
  • d. 1936
10. What two things did birds have that Leonardo da Vinci noticed helped them to fly?
  • a. wings and beaks
  • b. feathers and talons
  • c. wings and feathers
  • d. cups and feathers
11. The word thus in the fourth paragraph could best be replaced by:
  • a. Hence
  • b. After
  • c. Unsuitably
  • d. Inappropriately
This reading text applied for question no. 12-22

For centuries, people have searched for a way to replace dead and decaying teeth with comfortable false teeth. Many materials have been used to make a set of false teeth. The teeth themselves should be made from a hard and durable material. They should be secured to a soft material, making them easy to wear. In the last two decades, dentists succeeded in making durable false teeth that are comfortable, too.
Two thousand years ago, the Etruscans made teeth out of animal bone and gold. These materials were used-with varying degrees of success-up to the 1700’s. When George Washington was president, ivory from animals such as elephants became a popular material for false teeth. Doctors and inventors also tried silver, peal, and agate, but teeth made from these materials were very expensive. Perhaps the most successful material was porcelain, invented by a Frenchman about two hundred years ago. White, strong, and resistant to decay, porcelain is still used today for making single teeth.
Besides finding a material for the teeth, inventors also had to find a way to secure them in a person’s mouth. People tried wire, springs, and many kinds of glue to accomplish this. In most cases, however, discomfort and a likelihood of the teeth falling out plagued the person who wore them.
Around 1844, an American dentist named Horace Wells used laughing gas to put people to sleep before working on their teeth. This innovation made dental work a lot less painful. Soon after, an inventor created the first form of rubber. This was important to dentistry because teeth could be attached to the rubber, and the rubber could be molded to fit the shape of the mouth. With these two developments, dentist could work without causing pain and could fit teeth more carefully. False teeth have become more available and comfortable since then, and dentists have continued to improve the making and use of false teeth.
12. What is the main topic of this passage?
  • a. Horace Wells
  • b. False teeth
  • c. Gold and bone
  • d. The Etruscans
13. The word they in the first paragraph refers to:
  • a. Teeth
  • b. Materials
  • c. People
  • d. Dentists
14. The word varying in the second paragraph cold best be replaced by the word:
  • a. Constant
  • b. Changeless
  • c. Fluctuating
  • d. Stable
15. Porcelain was invented after the first use of:
  • a. Rubber for holding for holding teeth in place
  • b. Laughing gas
  • c. Ivory for making teeth
  • d. Electric drills
16. When did Horace Wells begin using laughing gas?
  • a. 1700
  • b. Two-thousand years ago
  • c. 1834
  • d. 1844
17. The word besides in the third paragraph means:
  • a. In addition to
  • b. Stand next to
  • c. Anyway
  • d. Together
18. The word them in the third paragraph refers to:
  • a. Teeth
  • b. Inventors
  • c. People
  • d. Wire
19. When was rubber found to be a useful material for false teeth?
  • a. After laughing gas was used to put patients to sleep
  • b. While George Washington was president
  • c. Before a Frenchman invented porcelain
  • d. While the Etruscans were making teeth of bone and gold
20. The following sentence would best complete which paragraph? “It is unimaginable what will come next.”
  • a. Paragraph 1
  • b. Paragraph 2
  • c. Paragraph 3
  • d. Paragraph 4
21. The word molded in the fourth paragraph means:
  • a. Formed into a shape
  • b. To form an organic growth
  • c. To make an ornament
  • d. The fitting of a shoe
22. The word resistant in the second paragraph could best be replaced by the word:
  • a. Prone
  • b. Insusceptible
  • c. Hearty
  • d. Sassy
This reading text applied for question no. 23-25

Bloodhounds are biologically adapted to trailing their prey. The process by which the nose recognizes an odor is not fully understood, but there are apparently specific receptor sites for specific odors. In one explanation, recognition occurs when a scent molecule fits into its corresponding receptor site, like a key into a lock, causing a mechanical or chemical change in the cell. Bloodhounds apparently sites tuned to human scents.
When a blood trails a human being, what does it actually smell? The human body, which consists of about 60 trillion living cells, sheds exposed skin at a rate of 50 million cells a day. So even a trail that has been dispersed by breezes may still seem rich to a bloodhound. The body also produces about 31 to 50 ounces of sweat a day. Neither this fluid nor the shed skin cell have much odor by themselves, but the bacteria working on both substances is another matter. One microbiologist estimates the resident bacteria population of a clean  square centimeter of skin on the human shoulder at “multiples of a million.” As they go about their daily business breaking down lipids, or fatty substances, on the skin,these bacteria release volatile substances that usually strike the bloodhound’s nose as an entire constellation of distinctive scents.
23. What does the passage mainly discuss?
  • a. Why people choose bloodhounds for household pets
  • b. How a bloodhound’s sense of smell works.
  • c. How humans compensate for an underdeveloped sense of smell
  • d. The way in which bacteria work on skin cells and body sweat.
24. The author compare a scent molecule with a …..
  • a. key
  • b. lock
  • c. cell
  • d. bloodhound
25. In second paragraph (first sentence), the word “it” refers to …..
  • a. bloodhound
  • b. human being
  • c. smell
  • d. body

Kamis, 08 Maret 2018

Task 1 : Reading Comprehension Part 1

1. The committee has met twice and ....
    A. they reached a final decision
    B. a final decision was reached
    C. its decision was reached
    D. it has reached a final decision
2. The manager won't be able to attend the shareholders' meeting tomorrow because....
    A. he must to give a lecture
    B. he will be giving a lecture
    C. of he will give lecture
    D. he will have giving a lecture
3. Brenda's score on the test is the highest in class.
    A. She should study hard last night.
    B. She should have studied hard last night.
    C. She must have studied hard last night.
    D. She had to study hard last night
4. To answer accurately is more important than...
    A. to finish quickly
    B. a quick finish
    C. you finish it quickly
    D. quick finish
5. Having been served lunch,....
    A. the problems were discussed by the participants.
    B. the participants discuss the problems.
    C. it was discussed by the participants.
    D. A discussion of the problems were made by the participants.
6. East Kalimantan relies heavily on income from oil and natural gas, and....
    A. Aceh province also.
    B. Aceh province too.
    C. Aceh province is as well.
    D. so does Aceh province.
7. The participants have had some problems deciding....
    A. when they should announce the result of the meeting.
    B. when are they sgoing to announce the result of the meeting.
    C. when should they announce the result of the meeting.
    D. the time when the result of the meeting to announce.
8. This year will be more difficult for our organization because....
    A. we have less money and volunteers than last year.
    B. there is a little money and volunteers than last year.
    C. it has less money and fewer volunteers than it had last year.
    D. it has fewer money and less volunteers than it had last year.
9. Professor Baker told his students that...
    A. they can turn over their reports on Mondays.
    B. the reports can turn over on Monday.
    C. they could hand in their reports on Monday.
    D. the reports they can hand in on Monday.
10. The adder is a venomous snake ... bite may prove fatal to humans.
      A. its
      B. whom its
      C. that
      D. whose
11. .... a bee colony gets, the more the queen's egglaying capability diminishers.
      A. It is more overcrowded.
      B. The more overcrowded.
      C. More overcrowded than.
      D. More than overcrowded.
12. The chairwoman requested that ....
      A. the participants studied more careful the problem.
      B. the participants study the problem more carefully.
      C. the participants studied  the problem with more careful.
      D. the problem be studied more carefully.
13. Unlike the earth, which rotates once every twenty-four hours ... once every ten hours.
      A. the rotation of Jupiter
      B. Jupiter rotates
      C. Jupiter rotation
      D. Jupiter rotate
14. Jackson,... capital of Mississippi, is the largest city in the state.
      A. the
      B. it is the
      C. is the
      D. where the
15. The various types of bacteria are classified according to...shapes.
      A. whose
      B. how they are
      C. have
      D. their
16. _____ the demands of aerospace, medicine, and agriculture, aengineers, are creating exotic new metallic substances.
    (A) Meet
    (B) Being met are
    (C) To meet
    (D) They are meeting
17. _______ James A. Bland, “Carry Me Back to Old Virginny” was adopted is the state song of Virginia in 1940.
    (A) Was written b
    (B) His writing was
    (C) He wrote the
    (D) Written by
18. Mary Garden, ______ the early 1900’s was considered one of the best singing actresses of her time.
    (A) a soprano was popular
    (B) in a popular soprano
    (C) was a popular soprano
    (D) a popular soprano in
19. In the realm of psychological theory Margaret F. Washburn was a dualist _____ that motor phenomena have an essential role in psychology.
    (A) who she believed
    (B) who believed
    (C) believed
    (D) who did she believe
 
 
Sumber :
 
http://www.kursusmudahbahasainggris.com/2013/10/contoh-soal-toefl-structure-lengkap.html
 
http://www.geniustoefl.com/artikel-ilmu-kunci-toefl/artikel/structure-and-written-expression/contoh-soal-toefl-structure-and-written-expression
 
 
Kunci Jawaban : 
1. D                         11. B                      
2. B                         12. B                      
3. C                         13. B                       
4. A                         14. A                       
5. B                         15. D                      
6. D                         16. C
7. C                         17. D
8. C                         18. D
9. C                         19. B
10.D   

Selasa, 03 Oktober 2017

Mengenal IT Auditor



A.                Definisi

Internal audit (pemeriksaan intern) adalah pemeriksaan yang dilakukan oleh bagian internal audit perusahaan, baik terhadap laporan keuangan dan catatan akuntansi perusahaan, maupun ketaatan terhadap kebijakan manajemen puncak yang telah ditentukan dan ketaatan terhadap peraturan pemerintah dan ketentuanketentuan dari profesi yang berlaku. Peraturan pemerintah misalnya peraturan di bidang perpajakan, pasar modal, lingkungan hidup, perbankan, perindustrian, investasi, dan lain-lain ( Menurut Sukrisno Agoes, 2004: 221).

Definisi Internal Audit menurut Sawyer (2005: 10) adalah:
Internal audit adalah sebuah penilaian yang sistematis dan obyektif yang dilakukan auditor internal terhadap operasi dan kontrol yang berbeda-beda dalam organisasi untuk menentukan apakah :
1.                  Informasi keuangan dan operasi telah akurat dan dapat diandalkan
2.                  Risiko yang dihadapi perusahaan telah diidentifikasi dan diminimalisasi
3.                  Peraturan eksternal serta kebijakan dan prosedur internal yang bisa diterima telah diikuti;
4.                  Kriteria operasi yang memuaskan telah dipenuhi;
5.                  Sumber daya telah digunakan secara efisien dan ekonomis;
6.                  Tujuan organisasi telah dicapai secara efektif.
Audit Internal dilakukan oleh seseorang yang berasal dari dalam organisasi yang bersangkutan yang disebut dengan auditor internal. Keberadaan profesi auditor internal didalam suatu organisasi membantu perusahaan mencapai tujuannya dengan pendekatan yang sistematis dan ketat agar dapat melakukan evaluasi dan peningkatan efektivitas terhadap manajemen resiko, pengendalian dan proses tata kelola ( Randal J. Elder dkk, 2011:450).
Sedangkan, Audit IT merupakan proses pengumpulan dan evaluasi dari semua kegiatan sistem informasi dalam perusahaan. Sehingga menjadi seorang auditor IT itu tidaklah mudah karena harus bertanggung jawab terhadap  gagalnya pengembangan sistem informasi yang menyebabkan kerugian serta menuntut kedisiplinan kerja secara profesional.

B.                 Tujuan

Tujuan dari Audit Internal menurut Hiro Tugiman (2003:99) sebagai berikut :
“ Tujuan pelaksanaan audit internal adalah membantu para anggota organisasi agar mereka dapat melaksanakan tanggung jawabnya secara efektif. Tujuan audit internal mencakup pula usaha usaha mengembangkan pengendalian yang efektif dengan biaya yang wajar.”
Secara umum, ada lima tujuan dalam pelaksanaan audit TI, yaitu:
1. Memberikan rekomendasi terhadap temuan yang muncul pada proses audit
Namanya juga audit, tindakan ini melakukan pemeriksaan atas arsip pembukuan perusahaan. Bisa saja ada temuan yang sebelumnya tidak disadari. Audit TI merekomendasikan temuan ini untuk segera ditindaklanjuti.
2. Rekomendasi mengenai tindakan yang dikerjakan
Selain temuan, ada pula rekomendasi tentang tindakan yang bisa ditempuh. Hal ini bisa menghemat waktu sebab tindak lanjut yang diambil bisa segera dilakukan tanpa harus memikirkan ulang cara penanganannya.
3. Mengawasi pelaksanaan rekomendasi
Setelah memberikan rekomendasi, audit TI bisa berlaku juga sebagai pengawas. Hal ini untuk memastikan bahwa tindakan yang diambil bisa berjalan secara presisi dan tidak menimbulkan masalah baru.
4. Memberikan jaminan kepada manajemen tentang kondisi yang ada pada organisasi
Audit yang baik akan memberikan preseden yang baik pula terhadap perusahaan. Hasil ini juga bisa memberi gambaran umum kepada manajemen tentang kondisi organisasinya.
5. Melakukan penilaian
Setelah melakukan serangkaian proses audit, akan diketahui bagaimana kinerja yang telah dilakukan oleh perusahaan. Proses ini juga bisa menunjukkan penilaian sehingga bisa terlihat tingkat efektivitas dan efisiensi yang dijalankan oleh tiap bagian.
C.    Jenis-jenis teknologi informasi
Jenis atau bagian secara umum dari teknologi informasi itu sendiri yang terdiri atas:

Systems and Applications
Pada bagian ini mewakili bagaimana sebuah data diproses melalui aplikasi perangkat lunak komputer yang dikelola melalui suatu sistem yang biasanya terdiri atas tingkatan hierarkis yang mengikuti aturan bisnis yang berlaku di organisasi yang menggunakannya. Sehingga proses auditnya sendiri akan meliputi verifikasi terhadap sistem dan aplikasinya apakah handal, efisien serta memiliki kontrol yang melekat untuk memastikan kebenaran, kehandalan, kecepatan maupun keamanan pada saat pengiriman, pemrosesan serta pengeluaran informasi di setiap tingkatan kegiatan sistem.

Information Processing Facilities
Merupakan komponen yang terkait dengan fasilitas-fasilitas yang digunakan untuk mengolah informasi di suatu organisasi. Biasanya ini terkait dengan perangkat keras seperti misalkan scanner, komputer server, formulir, dsb. Di komponen teknologi informasi ini dilakukan verifikasi untuk memastikan apakah fasilitas pemrosesan terkendalikan untuk memastikan kecepatan, ketepatan dan tingkat efisiensi dari aplikasi-aplikasi berada dalam kondisi normal serta di bawah kemungkinan adanya potensi kerusakan/gangguan.

Systems Development
Adalah bagian dari proses pembangunan maupun pengembangan dari sistem yang sudah ada dalam suatu organisasi sesuai tujuan-tujuan aktivitasnya. Proses audit pada komponen ini ditujukan untuk memverifikasi apakah setiap sistem yang sedang dalam proses pengembangan sesuai dengan tujuan/pedoman/arahan/visi/misi dari organisasi penggunanya. Selain itu proses audit pada bagian ini juga ditujukan untuk memastikan apakah selama proses pengembangan sistem sesuai dengan standar-standar yang secara umum digunakan dalam pengembangan sistem.

Management of IT and Enterprise Architecture
Pengelolaan atas teknologi informasi serta arsitektur seluruh lingkup internal organisasi yang disesuaikan dengan struktur dan prosedur yang ditetapkan oleh manajemen adalah sangat penting. Pentingnya hal tersebut memerlukan proses audit yang dilaksanakan untuk memastikan apakah segenap lingkungan/komponen organisasi dalam pemrosesan informasinya dilakukan secara terkendali dan efisien.

Client/Server, Telecommunications, Intranets, and Extranets
Komputer, peralatan telekomunikasi, sistem jaringan komunikasi data elektronik (intranet/extranet) serta perangkat-perangkat keras pengolahan data elektronik lainnya adalah komponen dari sebuah teknologi informasi. Audit di bagian ini menjadi penting untuk melakukan verifikasi atas seperangkat pengendalian pada infrastruktur perangkat keras yang digunakan dalam pemrosesan serta komunikasi data secara elektronik dalam suatu sistem jaringan yang terintegrasi.

D.    Tahapan proses audit

Dimana dalam melaksakan proses audit teknologi/sistem informasi meliputi tahapan-tahapan berikut :

Planning
Pada tahapan ini lakukan perencanaan menyeluruh atas hal-hal mendasar seperti:
  • Fokus komponen yang akan diaudit
  • Alat (framework) yang akan digunakan sebagai pedoman pelaksanaan audit
  • Kebutuhan sumber daya yang diperlukan
  • Hasil akhir yang diinginkan dari proses audit
  • Jadual kegiatan
  • Rencana Anggaran Biaya jika menggunakan jasa pihak lainnya
  •  
Studying and Evaluating Controls
Pada tahap ini setelah kita mempelajari bagaimana kondisi dari obyek audit kita. Biasanya secara mendasar fokus dari audit adalah kemampuan pengendalian/kontrol atas obyek tersebut. Kemudian dari hasil melakukan analisis tersebut disusun evaluasi atasnya.

Testing and Evaluating Controls
Setelah mempelajari dan mengevaluasi hasil analisisnya, tahap berikutnya adalah melakukan serangkaian pengujian atas obyek audit kita. Pengujian tersebut tentunya menggunakan standar-standar baku berdasarkan framework yang sudah ditetapkan sebelumnya untuk digunakan dalam proses audit. Sama halnya dengan tahapan sebelumnya, inti dari proses audit adalah melakukan telaah uji atas kemampuan pengendalian atas setiap aspek dari sumber daya teknologi informasi yang ada berdasarkan batasan-batasan yang sudah disepakati sebelumnya. Hasil dari pengujian tersebut kemudian dievaluasi untuk disusun dalam laporan hasil pemeriksaan.

Reporting
Seluruh tahapan yang telah dilakukan sebelumnya dalam proses audit teknologi informasi kemudian didokumentasikan dalam suatu laporan hasil pemeriksaan/audit.

Follow-up
Hasil dari laporan hasil pemeriksaan/audit kemudian ditindaklanjuti sebagai acuan para pemegang kebijakan di setiap tingkatan manajemen organisasi dalam menentukan arah pengembangan dari penerapan teknologi informasi di organisasi tersebut.
Risiko-risiko yang mungkin ditimbulkan sebagai akibat dari gagalnya pengembangan suatu sistem informasi, antara lain :
  • Biaya pengembangan sistem melampaui anggaran yang ditetapkan.
  • Sistem tidak dapat diimplementasikan sesuai dengan jadwal yang ditetapkan.
  • Sistem yang telah dibangun tidak memenuhi kebutuhan pengguna.
  • Sistem yang dibangun tidak memberikan dampak effisiensi dan nilai ekonomis terhadap jalannya operasi institusi, baik pada masa sekarang maupun masa datang.
  • Sistem yang berjalan tidak menaati perjanjian dengan pihak ketiga atau memenuhi aturan yang berlaku.