CHAPTER 7
Auditing Information Technology–Based Processes
STUDY OBJECTIVES
This chapter will help you gain an understanding of the following concepts:
An introduction to auditing IT processes
The various types of audits and auditors
Information risk and IT-enhanced internal control
Authoritative literature used in auditing
Management assertions used in the auditing process and the related audit objectives
The phases of an IT audit
The use of computers in audits
Tests of controls
Tests of transactions and tests of balances
Audit completion/reporting
Other audit considerations
Ethical ...
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