IT Auditing: Irregular and Illegal Acts (2006) (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

• “As a prosecution avoidance mechanism, deploying an exceptional corporate governance framework usually significantly reduces prosecution risk for illegal acts.”

• “Potential stakeholders usually rely upon governance elements prior to investing their time, talent, and/or money.”

• “The COSO and Cadbury reports as well as Principles of Corporate Governance focus on entity-level governance frameworks; whereas, SAC and COBIT provide frameworks designed for IT governance.”

• “The importance of effective IT governance cannot be overlooked in the current global technology environment.”

Setting & Locations edit see section history

• European Union
• United Kingdom of Great Britain and Northern Ireland
• United States of America

Organizations edit see section history

• Center for Information Systems Research (CISR): "The MIT Center for Information Systems Research (CISR) conducts field-based research on issues related to the management and use of information technology (IT) in complex organizations."
• Committee of Sponsoring Organizations of the Treadway Commission (COSO or COSTC): "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."
• 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."
• 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. National Institute of Standards and Technology (NIST): "NIST's mission is to promote U.S. innovation and industrial competitiveness by advancing measurement science, standards, and technology in ways that enhance economic security and improve our quality of life."
• U.S. Securities and Exchange Commission (SEC): "The mission of the U.S. Securities and Exchange Commission is to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation."

First Sentence edit see section history

Table of Contents edit see section history

Glossary edit see section history

• Occupational Irregular and Illegal Acts: The utilization of one’s occupation for personal enrichment through deliberate misuse or misapplication of the employing entity’s resources or assets.
• Uniform Occupational Fraud Classification System: Association of Certified Fraud Examiners adopted fraud category classification framework.

Themes & Symbolism edit see section history

• IT Legal Compliance: The programs, systems, processes and activities to assure as well as ensure that an entity follows relevant laws and regulations.

Series & Lists edit see section history

Preceded by IT Auditing: An Adaptive Process, and followed by IT Auditing: IT Governance.

Preceded by IT Auditing: An Adaptive Process, and followed by IT Auditing: IT Governance.

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 › Accounting › Auditing
• Books › Business & Investing › Industries & Professions › MIS
• Books › Business & Investing › Reference › Business Law
• Books › Nonfiction › Crime & Criminals › Forensic Science
• Books › Professional & Technical › Law › Business

Links to Supplemental Material edit see section history

• Examiner.com Philadelphia: IT Legal Compliance Article - Part 1
• ISACA Journal: Computer Forensics Article
• ISACA survey: Regulatory compliance is top concern in 2011: Press release

More Books Like This edit see section history

Books with Additional Background Information edit see section history

Books Cited by This Book edit see section history