Information Technology Auditing: An Evolving Agenda

✍ Scribed by Jagdish Pathak

• Publisher: Springer
• Year: 2005
• Tongue: English
• Leaves: 246
• Edition: 1
• Category: Library

✦ Synopsis

An evolving agenda of Information Technology Auditing is subject of this book. The author presents various current and future issues in the domain of IT Auditing in both scholarly as well as highly practice-driven manner so as to make those issues clear in the mind of an IT auditor. The aim of the book is not to delve deep on the technologies but the impact of these technologies on practices and procedures of IT auditors. Among the topics are complex integrated information systems, enterprise resource planning, databases, complexities of internal controls, and enterprise application integration - all seen from an auditor's perspective. The book will serve a big purpose of support reference for an auditor dealing with the high-tech environment for the first time, but also for experienced auditors.

✦ Table of Contents

Table of Contents......Page 9
1.1 Evolution in Managements’ Perceptions......Page 13
1.2 Evolution in Information Processing Capabilities......Page 14
1.3 Exposure to Loss......Page 15
1.5 Internal Controls and IT Audit......Page 17
1.6 Growth and Genesis of IT Auditing......Page 19
1.7.1 Nature of IT Controls......Page 21
1.7.2 Controls and Loss......Page 23
1.8 Steps in an IT Audit......Page 24
1.9 Audit Decisions......Page 27
2 Auditing and Complex Business Information Systems......Page 32
2.1 Complex Integrated Accounting Systems......Page 33
2.2 Distributed Data and its Effects on Organisations......Page 35
2.2.1 Networks......Page 36
2.2.2 Portability and Systems......Page 42
2.3 Productivity Aspect of the Technology......Page 43
2.4 Business Process Re-engineering......Page 44
2.5 Intelligent Systems......Page 45
2.6 Auditors and Changing Technology......Page 47
2.7 Strategic Use of Technology and Audit Implications......Page 48
2.8 Internal Controls and Auditing......Page 51
3 Generation-X Technologies and IT Auditing......Page 55
3.1 Generation-X Enterprise Technologies......Page 56
3.2 Information Systems Integration: A Challenge......Page 58
3.3 Assured Information Emanates from Assured Systems......Page 61
3.4 Information Assurance: A Function of Strategic Importance......Page 63
3.5 Various Information Assurance and Control Measures......Page 66
3.5.1 Web-Level Assurance Measures......Page 67
3.6 Control Objectives and System Assurance......Page 68
3.6.2 System Security Engineering Capability Maturity Model: SSE-CMM......Page 70
4.1 The Approach and Objectives......Page 73
4.2 Impact of Technology Complexity on the Auditor......Page 75
4.2.1 Complex Information Technologies and Audit Risks......Page 77
4.2.2 SAS-94 and its Effect on the Audit Process......Page 80
5 ERP and Information Integration Issues: Perspective for Auditors......Page 85
5.1 What is Enterprise Resource Planning?......Page 87
5.2 Implementation Cycle......Page 89
5.3 Conceptual Models......Page 90
5.3.1 Successes and Disasters......Page 91
5.4 Types of Implementation......Page 92
5.5 Social Integration......Page 93
5.7 Process Integration......Page 94
5.7.1 Communications in Process Integration......Page 95
5.7.3 Knowledge Integration......Page 96
5.7.4 Workflow Integration......Page 99
5.7.5 Best Practices in Functional Integration......Page 100
5.7.6 Virtual Integration......Page 101
5.8.1 ERP Internal Control Procedures......Page 102
6 Technology, Auditing and Cyber-Commerce......Page 105
6.1 Technology and Auditing......Page 106
6.2 Risk Understanding in e-Commerce for IT Auditor......Page 109
6.3 Information at Risk......Page 111
6.4 Controls and Audit Evidences......Page 115
7 IT Auditing and Security of Information Systems......Page 117
7.1 Information Security......Page 118
7.1.1 Computer Assets......Page 119
7.2 Security Controls......Page 120
7.3 Security Evaluation and Certification Criteria......Page 122
7.3.1 Networks Security......Page 123
7.3.2 OSI Architecture......Page 125
7.3.3 Security Mechanisms......Page 128
7.3.4 Integrity......Page 130
7.3.5 Security Mechanisms Location......Page 132
7.4 Future Trends......Page 133
7.5.1 Case Laws Related to Data Preservation......Page 134
7.5.2 Case Laws Pertaining to the Scope of Discovery......Page 135
7.5.3 Case Laws Related to the Records Management......Page 141
7.5.4 Case Laws Pertaining to the Use of Experts......Page 143
7.5.5 Case Laws Related to the Costs and Allocation......Page 144
7.5.6 Case Laws Related to the Spoliation and Sanctions......Page 146
7.5.7 Case Laws Pertaining to Inadvertent Disclosure......Page 149
7.5.8 Case Laws Related to the Method of Litigation......Page 150
7.5.10 Case Laws Related to the Reliability......Page 152
7.5.11 E-Sign Statute and Case Laws......Page 153
7.5.12 Case Laws on Privacy......Page 154
7.6.3 Penetration Audit (Ethical Hacking)......Page 155
7.6.7 Facilities Audit (Physical)......Page 156
7.6.9 Regulatory Compliance Audits......Page 157
7.7.1 Protecting the Physical Safety of Your Employees, Vendors, and Visitors......Page 158
8 Information Technology Governance and COBIT®......Page 160
8.1 Why Do we Need IT Governance?......Page 161
8.2 Introduction to COBIT®......Page 162
8.2.1 COBIT and the Reality......Page 163
9.1 Concepts of Database Technology for Auditors......Page 166
9.1.2 Database Management Systems and its Functions......Page 167
9.1.3 Relational Database Management Systems (RDMS)......Page 171
9.1.4 Database Security......Page 176
9.1.5 Distributed Database Systems......Page 183
9.1.7 Relation and Object: A Comparison......Page 184
9.1.8 Data Warehouses......Page 186
9.2 Operational Systems Compared to Informational Systems......Page 187
10 EAI: Auditors Should Know Potential Risks to Enterprise......Page 190
10.2 Improvement in Productivity......Page 193
10.3 EAI Reaches Beyond Your Borders......Page 194
10.3.1 Lowered Costs......Page 195
Bibliography and Further References......Page 198
A......Page 218
B......Page 220
C......Page 221
D......Page 225
E......Page 228
G......Page 229
I......Page 230
L......Page 232
M......Page 233
N......Page 235
O......Page 236
P......Page 237
Q......Page 239
R......Page 240
S......Page 241
T......Page 244
U......Page 245
Z......Page 246