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Updated to address cloud computing, web-based applications, and server virtualization, the fourth edition of this bestselling text provides a comprehensive overview of IT controls and audits. It facilitates a fundamental understanding of IT governance, controls, auditing applications, systems development, and operations. Supporting and analyzing the COBIT model, the book prepares IT professionals for the CISA and CGEIT exams. With summary sections, exercises, review questions, and references for further readings, it promotes the mastery of the concepts and practical implementation of controls needed to effectively manage IT resources.