Core Concepts of Information Technology Auditing PDF Download Ebook. James E. Hunton, Stephanie M. Bryant and Nancy A. Bagranoff offer readable coverage of information technology auditing. This book helps readers understand the impact of information and communication technologies on organizations and accountants, and shows how to apply IT-auditing techniques using computer-assisted auditing tools.
Whether you’re a student or professional in the areas of information technology (IT) auditing, financial statement auditing, accounting, or management information systems, this book provides a solid foundation for understanding a wide array of key internal control issues that lie at the intersection of IT, accounting, and auditing. Although this book focuses on core concepts of IT auditing, the breadth and depth of coverage allows you to focus on those topics you need to meet your objectives.
The book also explores security issues, legal and ethical issues. It describes the use of computer assisted audit techniques and computer fraud auditing. It explains IT audit in the context of the CobiT(r) framework, accompanied by a CD with ACL software, and an appendix contains an audit case requiring its usage. There is also appendix of IT audit terminology and definitions.
The authors draw heavily from IT auditing practice and from CobiT®, the Information Systems Audit and Control Association’s integrated framework for control in an IT environment. The book incorporates current rules and regulations, such as The Sarbanes-Oxley Act, Statement of Auditing Standards 94, and Statement of Auditing Standards 99, and provides insight on how they are affecting the profession.
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