Description
Book SynopsisInformation technology auditing and Sarbanes-Oxley compliance have several overlapping characteristics. They both require ethical accounting practices, focused auditing activities, a functioning system of internal control, and a close watch by the board's audit committee and CEO. Written as a contribution to the accounting and auditing professions as well as to IT practitioners, IT Auditing and Sarbanes-Oxley Compliance: Key Strategies for Business Improvement links these two key business strategies and explains how to perform IT auditing in a comprehensive and strategic manner.
Based on 46 years of experience as a consultant to the boards of major corporations in manufacturing and banking, the author addresses objectives, practices, and business opportunities expected from auditing information systems. Topics discussed include the concept of internal control, auditing functions, internal and external auditors, and the responsibiliti
Table of Contents
MANAGEMENT CONTROL. Internal Control and Information Technology. Case Studies on Internal Control’s Contribution. Auditing Functions. Internal and External Audit. The Board’s Accountability for Audit. CASE STUDIES ON AUDITING A COMPANY’S INFORMATION TECHNOLOGY. Auditing the Information Technology Functions. Strategic IT Auditing: A Case Study. A Constructive View – Suggestions for IT Restructuring. A Broader Perspective of IT Auditing. TECHNICAL EXAMPLES IN AUDITING IT FUNCTIONS. Auditing IT Response Time and Reliability. Auditing the Security System. CAN IT HELP IN COMPLIANCE? THE CASE OF SOX. Sarbanes-Oxley Compliance and IT’s Contribution. What If: Backtesting Sarbanes-Oxley. INDEX.
