Information technology control and audit. (2012)

• Record Type: Book
• Further Information: Note: Sandra Senft.
• Other Names: Senft, Sandra
• Contents: A FOUNDATION FOR IT AUDIT AND CONTROL; ; Information Technology Environment: Why Are Controls and Audit Important?; IT Today and Tomorrow; Information Integrity, Reliability, and Validity: Importance in Today’s Global; Business Environment; Control and Audit: A Global Concern; E-Commerce and Electronic Funds Transfer; Future of Electronic Payment Systems; Legal Issues Impacting IT; Federal Financial Integrity Legislation; Federal Security Legislation; Privacy on the Information Superhighway; Privacy Legislation and the Federal Government Privacy Act; Security, Privacy, and Audit; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading; ; The Legal Environment and Its Impact on Information Technology; IT Crime Issues; Protection against Computer Fraud; Computer Fraud and Abuse Act; Computer Abuse Amendments Act; Remedies and Effectiveness; Legislation Providing for Civil and Criminal Penalties; Computer Security Act of 1987; Homeland Security Act of 2002; Privacy on the Information Superhighway; National Strategy for Securing Cyberspace; Methods That Provide for Protection of Information; Web Copyright Law; Privacy Legislation and the Federal Government Privacy Act; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading; Other Internet Sites Audit and Review: Their Role in Information Technology; The Situation and the Problem; Audit Standards; Importance of Audit Independence; Past and Current Accounting and Auditing Pronouncements; AICPA Pronouncements: From the Beginning to Now; Other Standards; Financial Auditing; Generally Accepted Accounting Principles; Generally Accepted Auditing Standards; IT Auditing: What Is It?; Need for IT Audit Function; Auditors Have Standards of Practice; Auditors Must Have Independence; High Ethical Standards; Auditor: Knowledge, Skills, and Abilities; Broadest Experiences; Supplemental Skills; Trial and Error; Role of the IT Auditor; Types of Auditors and Their Duties, Functions, and Responsibilities; Legal Implications; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading Audit Process in an Information Technology Environment; Audit Universe; Risk Assessment; Audit Plan; Developing an Audit Schedule; Audit Budget; Objective and Context; Using the Plan to Identify Problems; Audit Process; Preliminary Review; Preliminary Evaluation of Internal Controls; Design Audit Procedures; Fieldwork and Implementing Audit Methodology; Validation of Work Performed; Substantive Testing; Documenting Results; Communication Strategy; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading; ; Auditing IT Using Computer-Assisted Audit Tools and Techniques; Auditor Productivity Tools; Using Computer-Assisted Audit Tools in the Audit Process; Flowcharting Techniques; Flowcharting as an Analysis Tool; Appropriateness of Flowcharting Techniques; Computer-Assisted Audit Tools and Techniques for Application Reviews; Computer-Assisted Audit Tools and Techniques for Operational Reviews; Web Analysis Tools; Web Analysis Software as an Audit Tool; Computer Forensics; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading; ; Managing IT Audit; IT Auditor Career Development and Planning; Establishing a Career Development Plan; Evaluating IT Audit Quality; Terms of Assessment; IT Audit and Auditor Assessment Form; Criteria for Assessing the Audit; Criteria for Assessing the Auditor; Applying the Concept; Evaluation of IT Audit Performance; What Is a Best Practice?; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading; ; IT Auditing in the New Millennium; IT Auditing Trends; New Dimension: Information Assurance; IT Audit: The Profession; A Common Body of Knowledge; Certification; Continuing Education; A Code of Ethics and Professional Standards; Educational Curricula; New Trends in Developing IT Auditors and Education; Career Opportunities in the Twenty-First Century; Public Accounting; Private Industry; Management Consulting; Government; Role of the IT Auditor in IT Governance; IT Auditor as Counselor; IT Auditor as Partner of Senior Management; Educating the Next Generation on IT Audit and Control Opportunities; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading; ; AUDITING IT PLANNING AND ORGANIZATION; ; IT Governance; IT Processes; Enterprise Risk Management; Regulatory Compliance and Internal Controls; Performance Measurement; Metrics and Management; Metric Reporting; Independent Assurance; Participation in IT Audit Planning; Control Framework; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading; ; Strategy and Standards; IT Processes; Strategic Planning; IT Steering Committee; Portfolio Management; Demand Management; Project Initiation; Technical Review; Architecture and Standards; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading; ; Risk Management; IT Processes; Technology Risk Management; An Example of Standards: Technology Risk Management; Regulations; Where Does Technology Risk Management Belong?; IT Insurance Risk; How to Determine IT Insurance Coverage; Available Guidance; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading Process and Quality Management; IT Processes; Roles and Responsibilities; Separation of Duties; Resource Management; Managing Quality; Quality Management Standards; How Maturity Correlates to Quality; IT Process Framework; Auditing Policies and Procedures; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading; ; Financial Management; IT Processes; Financial Management Framework; Investment Approval Process; Project Pricing; Realizing the Benefits from IT Investments; Financial Planning; Identify and Allocate Costs; Determining Charging Method; Structure of U.S. Guidance; IT Asset Management; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading IT ACQUISITION AND IMPLEMENTATION; ; IT Project Management; IT Processes; Project Management Body of Knowledge; Auditor’s Role in the Project Management Process; Example of Project Management Checkpoints and Tools in a Telecom Project; Conclusion; Review Questions; Multiple-Choice Questions; Exercises; Answers to Multiple-Choice Questions; Further Reading; ; Software Development and Implementation; IT Processes; Approaches to Software Development; Software Development Process; Prototypes and Rapid Application Development; End-User Development; Traditional Information Software Development; System Implementation Process; Help Desk and Production Support Training and Readiness; Auditor’s Role in the Development Process; Risk Assessment
• Edition: 4th ed
• Publisher Details: Place of publication not identified : Auerbach Publications
• Publication Date: 2012
• Extent: 1 online resource, illustrations
• Subjects: 658.4038; Information technology -- Auditing -- Handbooks, manuals, etc; COMPUTERS / Information Technology; COMPUTERS / Security / General
• Languages: English
• ISBNs: 9781466515499
• Related ISBNs: 146651549X
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.