Information Technology Control and Audit, Fifth Edition

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. Content: Cover Half Title Title Page Copyright Page Dedication Contents Preface Acknowledgments Author SECTION I: FOUNDATION FOR IT AUDIT 1 Information Technology Environment and IT Audit IT Environment Enterprise Resource Planning (ERP) Cloud Computing Mobile Device Management (MDM) Other Technology Systems Impacting the IT Environment IT Environment as Part of the Organization Strategy The Auditing Profession Financial Auditing Internal versus External Audit Functions Internal Audit Function External Audit Function What Is IT Auditing? IT Auditing Trends Information Assurance. Need for IT AuditIT Governance Role of the IT Auditor IT Auditor as Counselor IT Auditor as Partner of Senior Management IT Auditor as Investigator IT Audit: The Profession A Common Body of Knowledge Certification Continuing Education Professional Associations and Ethical Standards Educational Curricula IT Auditor Profile: Experience and Skills Career Opportunities Public Accounting Firms Private Industry Management Consulting Firms Government Conclusion Review Questions Exercises Further Reading 2 Legislation Relevant to Information Technology IT Crimes and Cyberattacks. Federal Financial Integrity Legislation-Sarbanes-Oxley Act of 2002PCAOB Auditor Independence Rules and Corporate Governance Standards Increasing Criminal Penalties for Violations of Securities Laws Federal Security Legislation Computer Fraud and Abuse Act of 1984 Computer Security Act of 1987 Homeland Security Act of 2002 Payment Card Industry Data Security Standards of 2004 Federal Information Security Management Act of 2002 Electronic Signature Laws-Uniform Electronic Transactions Act of 1999 and Electronic Signatures in Global and National Commerce Act of 2000 Privacy Legislation. Privacy Act of 1974Electronic Communications Privacy Act of 1986 Communications Decency Act of 1996 Children's Online Privacy Protection Act of 1998 Health Insurance Portability and Accountability Act of 1996 The Health Information Technology for Economic and Clinical Health of 2009 Gramm-Leach-Bliley Act of 1999 Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act (USA PATRIOT Act) of 2001 State Laws International Privacy Laws Conclusion Review Questions Exercises Further Reading 3 The IT Audit Process Audit Universe. COBITRisk Assessment Audit Plan Objectives and Context IT Audits Conducted to Support Financial Statement Audits Audit Schedule Audit Budget and Scoping Audit Team, Tasks, and Deadlines Audit Process Preliminary Review General Information about IT Environment Design Audit Procedures Identifying Financial Applications Test Controls Substantive Testing Document Results Audit Findings Conclusions and Recommendations Communication Other Types of IT Audits Enterprise Architecture Computerized Systems and Applications Information Processing Facilities Systems Development. The new fifth edition provides a comprehensive and up-to-date overview of IT governance, controls, auditing applications, systems development, and operations. It is aligned with and suppoing COBIT, filled with exercises, review questions, section summaries, and references for further reading.