Content: 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. 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. 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. 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. 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.