November 2011
Intermediate to advanced
544 pages
19h 59m
English
book
Core Concepts of Accounting Information Systems, 12th Edition
by Mark G. Simkin, Jacob M. Rose, Carolyn S. Norman
Content preview from Core Concepts of Accounting Information Systems, 12th Edition
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Chapter 12
Information Technology Auditing
Internal versus External Auditing
Information Technology Auditing
Evaluating the Effectiveness of Information Systems Controls
THE INFORMATION TECHNOLOGY AUDITOR’S TOOLKIT
AUDITING COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS
Validating Users and Access Privileges
INFORMATION TECHNOLOGY AUDITING TODAY
Information Technology Governance
Auditing for Fraud—Statement on Auditing Standards No. 99
The Sarbanes-Oxley Act of 2002
Third-Party and Information Systems Reliability Assurances
AIS AT WORK—FUTURE OF INFORMATION TECHNOLOGY AUDITING
Basic Requirements (Systems Reliability Assurance)
Tiffany Martin, CPA (Information Technology Audit Skills)
After reading this chapter, you will:
1. Know how external auditing differs from internal auditing.
2. Understand the information technology audit process and types of careers in information technology auditing.
3. Understand the software and people skills needed by information technology auditors.
4. Know how to determine the effectiveness of internal controls over specific information systems.
5. Be familiar ...
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I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.