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Description
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This text provides a concise, non-technical approach to information technology (IT) auditing, integrating IT auditing concepts into the course. As a succinct, yet comprehensive text, it can be used as a supplemental resource in undergraduate and graduate Financial Auditing or Accounting Information Systems (AIS) courses. It also has the breadth and depth of coverage to allow it to be used as a standalone text in an IT Auditing class. It takes a "how to," risk approach to IT audit, and covers in detail the risks associated with IS Deployment, IS operations, networks and telecommunications, and e-business.
Auditors, in particular, have been affected by recent events associated with the Sarbanes-Oxley Act, Statement of Auditing Standards 94, and Statement of Auditing Standards 99. As a result, auditors are required to more closely examine risks and controls associated with information technology. This text incorporates all the new rules and regulations and provides insight and guidance to students, illustrating how auditors are affected by these sweeping changes in the profession.
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