IT Auditing: An Adaptive Process (2005) (edit title/settings)

Summary edit see section history

Characters edit see section history

• Auditors: The individuals performing an examination of an auditable unit.
• Auditees/Clients: The personnel and related business practices being examined by the auditor.

Quotes edit see section history

• “From planning until completion of audit report responses, an IT auditor should maintain vigilance for control strengths and weaknesses as well as effectiveness and efficiency issues.”

• “...an IT auditor has never been limited to accessing computer information to determine adequacy of controls. Simply stated, just like a Chartered Accountant (CA), Certified Public Accountant (CPA) and a Certified Internal Auditor (CIA); the CISA employs a variety of techniques including inquiry, observation, and evaluation, to plan and report on the condition of controls.”

Organizations edit see section history

• American Institute of Certified Public Accountants (AICPA): "The AICPA's mission is to provide members with the resources, information and leadership that enable them to provide valuable services in the highest professional manner to benefit the public, employers and clients."
• Committee of Sponsoring Organizations of the Treadway Commission (COSTC or COSO): "COSO’s mission is to provide thought leadership through the development of comprehensive frameworks and guidance on enterprise risk management, internal control and fraud deterrence designed to improve organizational performance and governance and to reduce the extent of fraud in organizations."
• Information Systems Audit and Control Association (ISACA): "As a nonprofit, global membership association for IT and information systems professionals, ISACA is committed to providing its diverse constituency of more than 95,000 worldwide with the tools they need to achieve individual and organizational success."
• International Federation of Accountants (IFAC): "Guided by our values of integrity, transparency, and expertise, our mission is to serve the public interest by continuing to strengthen the worldwide accountancy profession and contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards, and speaking out on public interest issues where the profession's expertise is most relevant."
• Organization for Economic Cooperation and Development (OECD): "Our mission is to promote policies that will improve the economic and social well-being of people around the world."
• Organization of American States (OAS): "The OAS was established to achieve among its member states, as stated in Article 1 of its Charter, "an order of peace and justice, to promote their solidarity, to strengthen their collaboration, and to defend their sovereignty, their territorial integrity, and their independence.""
• The Institute of Internal Auditors (The IIA): "The mission of The Institute of Internal Auditors is to provide dynamic leadership for the global profession of internal auditing."
• U.S. Government Accountability Office (GAO): "Our Mission is to support the Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people."

First Sentence edit see section history

Table of Contents edit see section history

Glossary edit see section history

• Auditee: the personnel and related business practices being examined by the auditor.
• Internal Control Review: determines if controls are in place and resultant in providing reasonable assurance of legal compliance, reliable financial reporting, as well as efficient and effective operations.
• System Control Audit Review File: auditor reasonableness test code developed for production program insertion, with selected item results transmitted to an auditor maintained media.

Themes & Symbolism edit see section history

• The Practice of IT Auditing: The various steps and processes required to adequately initiate, document, and compile IT audit phases.

Series & Lists edit see section history

Preceded by IT Auditing: The Process, and followed by IT Auditing: Irregular and Illegal Acts.

Preceded by IT Auditing: The Process, and followed by IT Auditing: Irregular and Illegal Acts.

Authors & Contributors edit see section history

1. Robert E. Davis (Author)

First Edition edit see section history

Subjects edit see section history

• Books › Business & Investing › Industries & Professions › MIS
• Books › Business & Investing › Management & Leadership › Systems Analysis
• Books › Business & Investing › Management & Leadership › Training
• Books › Computers & Internet › Business & Culture › Manager's Guides to Computing
• Books › Professional & Technical › Accounting & Finance › Accounting

Links to Supplemental Material edit see section history

• IT Knowledge Exchange: This blog provides content regarding IT Governance, Risk, and Compliance topics. Occasionally, readers will receive suggestions enabling organizational enhancements to IT managerial principles and practices consistent with generally accepted international standards.
• Toolbox for IT: Advisory e-newsletters outlining information security management (ISM) principles and practices supporting information security governance (ISG) deployment.

More Books Like This edit see section history

Books with Additional Background Information edit see section history