Table of Contents
Preface
1
Audit Planning
The Contents of an Audit Charter
Key Aspects from the CISA Exam Perspective
Audit Planning
Benefits of Audit Planning
Selection Criteria
Reviewing Audit Planning
Individual Audit Assignments
Key Aspects from the CISA Exam Perspective
Business Process Applications and Controls
E-Commerce
Electronic Data Interchange (EDI)
Point of Sale (POS)
Electronic Banking
Electronic Funds Transfer (EFT)
Image Processing
Artificial Intelligence and Expert Systems
Key Aspects from the CISA Exam Perspective
Types of Controls
Preventive Controls
Detective Controls
Corrective Controls
Deterrent Controls
The Difference between Preventive and Deterrent Controls
Compensating Controls
Control Objectives
Control Measures
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