Information Technology Control and Audit

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.