Information Technology Control and Audit

by Gallegos, Frederick; Allen-Senft, Sandra; Manson, Daniel P., Ph.D.; Gallegos, Frederick; Manson, Daniel P., Ph.D.

• ISBN13: 9780849399947
• ISBN10: 0849399947
• Format: Hardcover
• Copyright: 1999-06-01
• Publisher: Auerbach Pub

Summary

As you know, today's complex computing environment and shrinking departmental budgets make it vital for IT auditors and security professionals to have practical guidance on conducting audits and ensuring security in today's stretched and quickly changing computing environments. Whether you're new to IT auditing or have years of experience, Information Technology Control and Audit provides you with tools and techniques to solve the audit, control, and security problems and issues you face today. It provides guidance on conducting IT audits on new and legacy systems, coverage of changes in financial and computing standards, explanations of the vulnerabilities of emerging systems, and tips on how to do your job more effectively.

Table of Contents

PART I A Foundation for IT Auditability and Control	1	(68)
Information Systems Environment: Why are Control and Auditability Important?	3	(18)
Audit and Review: Its Role in Computer Information Systems	21	(20)
The Audit Process in an IS Environment	41	(28)
PART II IT Auditability and Control of Systems in Development	69	(26)
Auditing the Systems-Development Process	71	(24)
PART III Auditing CIS Applications and Networks: From Standalone to WANs	95	(88)
Application Risks	97	(20)
Application Controls	117	(20)
Application Control Complexities	137	(30)
Auditing Applications Using Computer-Assisted Audit Tools and Techniques	167	(16)
PART IV Auditing IT Operations: From Standalone to Global	183	(124)
CIS Operations Environments: Complexities and Control Issues	185	(22)
Operational Control Issues	207	(20)
Assessing Risk in CIS Operations	227	(28)
Audit Methods and Techniques for Operations	255	(20)
Using Tools and Techniques in IT Operation Reviews	275	(32)
PART V Emerging Issues in IS Audit	307	(102)
The Legal Environment and its Impact on IS Reviews: From IT Crime Law to IT Contract Law to Netlaw	309	(24)
Security and Privacy of Information Systems: Individual to the Intranet/Internet	333	(26)
CIS Auditing: Career Planning and Development, Evaluating Audit Quality, and Best Practices	359	(34)
CIS Auditing in the New Millennium	393	(16)
APPENDIXES	409	(1)
I. IS Audit Cases	409	(8)
II. Bibliography of Selected Publications for Information Technology Auditors	417	(12)
III. Professional Standards that Apply to Information Technology	429	(68)
IV. Glossary	497	(70)
V. Sample Audit Programs	567