| Document Type
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BL
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| Record Number
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877968
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| Main Entry
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Otero, Angel R.
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| Title & Author
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Information Technology Control and Audit.
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| Edition Statement
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5th ed.
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| Publication Statement
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Milton :: Auerbach Publications,, 2019.
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| Page. NO
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1 online resource (511 pages)
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| ISBN
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0429465009
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: 9780429465000
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0429877331
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9780429877339
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| Notes
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Business Continuity Planning/Disaster Recovery Planning.
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| Contents
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Cover; Half Title; Title Page; Copyright Page; Dedication; Contents; Preface; Acknowledgments; Author; SECTION I: FOUNDATION FOR IT AUDIT; 1 Information Technology Environment and IT Audit; IT Environment; Enterprise Resource Planning (ERP); Cloud Computing; Mobile Device Management (MDM); Other Technology Systems Impacting the IT Environment; IT Environment as Part of the Organization Strategy; The Auditing Profession; Financial Auditing; Internal versus External Audit Functions; Internal Audit Function; External Audit Function; What Is IT Auditing?; IT Auditing Trends; Information Assurance.
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COBITRisk Assessment; Audit Plan; Objectives and Context; IT Audits Conducted to Support Financial Statement Audits; Audit Schedule; Audit Budget and Scoping; Audit Team, Tasks, and Deadlines; Audit Process; Preliminary Review; General Information about IT Environment; Design Audit Procedures; Identifying Financial Applications; Test Controls; Substantive Testing; Document Results; Audit Findings; Conclusions and Recommendations; Communication; Other Types of IT Audits; Enterprise Architecture; Computerized Systems and Applications; Information Processing Facilities; Systems Development.
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Federal Financial Integrity Legislation-Sarbanes-Oxley Act of 2002PCAOB; Auditor Independence Rules and Corporate Governance Standards; Increasing Criminal Penalties for Violations of Securities Laws; Federal Security Legislation; Computer Fraud and Abuse Act of 1984; Computer Security Act of 1987; Homeland Security Act of 2002; Payment Card Industry Data Security Standards of 2004; Federal Information Security Management Act of 2002; Electronic Signature Laws-Uniform Electronic Transactions Act of 1999 and Electronic Signatures in Global and National Commerce Act of 2000; Privacy Legislation.
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Need for IT AuditIT Governance; Role of the IT Auditor; IT Auditor as Counselor; IT Auditor as Partner of Senior Management; IT Auditor as Investigator; IT Audit: The Profession; A Common Body of Knowledge; Certification; Continuing Education; Professional Associations and Ethical Standards; Educational Curricula; IT Auditor Profile: Experience and Skills; Career Opportunities; Public Accounting Firms; Private Industry; Management Consulting Firms; Government; Conclusion; Review Questions; Exercises; Further Reading; 2 Legislation Relevant to Information Technology; IT Crimes and Cyberattacks.
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Privacy Act of 1974Electronic Communications Privacy Act of 1986; Communications Decency Act of 1996; Children's Online Privacy Protection Act of 1998; Health Insurance Portability and Accountability Act of 1996; The Health Information Technology for Economic and Clinical Health of 2009; Gramm-Leach-Bliley Act of 1999; Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act (USA PATRIOT Act) of 2001; State Laws; International Privacy Laws; Conclusion; Review Questions; Exercises; Further Reading; 3 The IT Audit Process; Audit Universe.
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| Subject
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Information technology.
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| Subject
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COMPUTERS-- Computer Literacy.
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COMPUTERS-- Computer Science.
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| Subject
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COMPUTERS-- Data Processing.
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COMPUTERS-- Hardware-- General.
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COMPUTERS-- Information Technology.
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COMPUTERS-- Machine Theory.
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| Subject
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COMPUTERS-- Reference.
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| Subject
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Information technology.
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| Dewey Classification
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004
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| LC Classification
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T58.5
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