Auditing IT Infrastructures for Compliance, 3rd Edition

Maximizing C-I-A

IT auditors commonly look at risks in three aspects: operational risks, asset risks, and financial reporting risks. Operational risks are associated with the operations of the entity, especially regarding its information systems and underlying technologies. Asset risks are associated with the loss or damage to assets. Since data are valuable assets, they are included in that aspect of risk assessment. Financial reporting risks involve risks that could cause errors or fraud in the financial reporting data, especially those of material nature. When looking at these risks through the workstation lens, it is important to consider how the data are kept confidential and data integrity is maintained while the workstation services remain ...