ZZ.Weber:IS Control&Audit_p2, 2nd edition

  • Ron A. Weber
  • Rodger Jamieson

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Overview

This book provides a comprehensive up-to-date survey of the field of accounting information systems control and audit.KEY TOPICS:Presents the most up-to-date technological advances in accounting information technology that have occurred within the last ten years. New material reflects the latest professional standards. The book covers essential subjects and topics, including conducting an information systems audit; frameworks for management and application controls; audit software; concurrent auditing techniques; and evaluating data integrity, system effectiveness, and system efficiency. MARKET: An essential resource on information systems management for accounting professionals.

Table of contents

I. INTRODUCTION.

 1. Overview of Information Systems Auditing.

 2. Conducting an Information Systems Audit.

II. THE MANAGEMENT CONTROL FRAMEWORK.

 3. Top Management Controls.

 4. Systems Development Management Controls.

 5. Programming Management Controls.

 6. Data Resource Management Controls.

 7. Security Management Controls.

 8. Operations Management Controls.

 9. Quality Assurance Management Controls.

III. THE APPLICATION CONTROL FRAMEWORK.

10. Boundary Controls.

11. Input Controls.

12. Communication Controls.

13. Processing Controls.

14. Database Controls.

15. Output Controls.

IV. EVIDENCE COLLECTION.

16. Audit Software.

17. Code Review, Test Data, and Code Comparison.

18. Concurrent Auditing Techniques.

19. Interviews, Questionnaires, and Control Flowcharts.

20. Performance Measurement Tools.

V. EVIDENCE EVALUATION.

21. Evaluating Asset Safeguarding and Data Integrity.

22. Evaluating System Effectiveness.

23. Evaluating System Efficiency.

VI. INFORMATION SYSTEMS AUDIT MANAGEMENT.

24. Managing the Information Systems Audit Function.

Published by Pearson Canada (April 1st 2012) - Copyright © 2012