Information Technology Control and Audit, Fifth Edition
Angel R. Otero
- 484 pages
- English
- ePUB (adapté aux mobiles)
- Disponible sur iOS et Android
Information Technology Control and Audit, Fifth Edition
Angel R. Otero
Ă propos de ce livre
The new fifth edition of Information Technology Control and Audit has been significantly revised to include a comprehensive overview of the IT environment, including revolutionizing technologies, legislation, audit process, governance, strategy, and outsourcing, among others. This new edition also outlines common IT audit risks, procedures, and involvement associated with major IT audit areas. It further provides cases featuring practical IT audit scenarios, as well as sample documentation to design and perform actual IT audit work. Filled with up-to-date audit concepts, tools, techniques, and references for further reading, this revised edition promotes the mastery of concepts, as well as the effective implementation and assessment of IT controls by organizations and auditors.
For instructors and lecturers there are an instructor's manual, sample syllabi and course schedules, PowerPoint lecture slides, and test questions. For students there are flashcards to test their knowledge of key terms and recommended further readings. Go to http://routledgetextbooks.com/textbooks/9781498752282/ for more information.
Foire aux questions
Informations
Appendix 1: IT Planning Memo
Memo
Date: | [Date] |
To: | The Financial Statement Audit File |
From: | [IT Auditor Representative], [Office Location] |
Subject: | IT Audit Planning |
Purpose
Planning Discussions
IT Audit Team
Role | Name |
Partner, Principal, or Director | |
Manager or Senior Manager | |
Senior | |
Staff |
Timing
- Planning (starting [MM/DD/YY], ending [MM/DD/YY])
- Interim (starting [MM/DD/YY], ending [MM/DD/YY])
- Year end (starting [MM/DD/YY], ending [MM/DD/YY])
- Sign-off date ([MM/DD/YY])
Hours
Understand the IT Environment
Relevant Applications and Technology Elements
- are used to support a critical business process (e.g., revenues, expenditures, payroll, etc.)
- have information generated by the organization (IGO) that is significant for a financial audit test procedure or in the context of any internal controls, such as information used to test a relevant control activity or information used by the Company to perform the control activity
- include application or automated control activities that have been identifying as addressing significant financial audit risks