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Whether you're a student or professional in the areas of information technology (IT) auditing, financial statement auditing, accounting, or management information systems, this book provides a solid foundation for understanding a wide array of key internal control issues that lie at the intersection of IT, accounting, and auditing.
Concise coverage of all the basic of IT auditing.
Although this book focuses on core concepts of IT auditing, the breadth and depth of coverage allows you to focus on those topics you need to meet your objectives. Instructors can use it as a stand-alone text in an IT auditing class or as a supplement to a Principles of Auditing or Advanced Auditing course.
Core concepts presented in the context of the CobiT(R) framework.
The authors draw heavily from IT auditing practice and from CobiT(R), the Information Systems Audit and Control Association's integrated framework for control in an IT environment.
A strong emphasis on managing information technology risks.
"Core Concepts of Information Technology Auditing" takes a risk approach to IT auditing, and covers in detail the risks associated with information systems deployment, operations, networks and telecommunications, and e-business.
Insight into recent developments in the field.
The book incorporates current rules and regulations, such as The Sarbanes-Oxley Act, Statement of Auditing Standards 94, and Statement of Auditing Standards 99, and provides insight on how they are affecting the profession.
Complete with hands-on software.
A CD featuring a student version of ACL software accompanies the text. The text also includes a comprehensive ACL case, which is both an exercise in using ACL and problem solving, ACL data files are available on the book's web site.
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