1 option
The Basics of IT Audit : Purposes, Processes, and Practical Information.
- Format:
- Book
- Author/Creator:
- Gantz, Stephen D.
- Language:
- English
- Subjects (All):
- Information technology--Auditing.
- Information technology - Auditing.
- Physical Description:
- 1 online resource (271 pages)
- Edition:
- 1st ed.
- Place of Publication:
- San Diego : Elsevier Science & Technology Books, 2013.
- Contents:
- Front Cover
- The Basics of IT Audit
- Copyright Page
- Contents
- Acknowledgments
- About the Author
- About the Technical Editor
- Trademarks
- Introduction
- Information in this chapter:
- Introduction to IT auditing
- Purpose and rationale
- Intended use
- Key audiences
- Structure and content
- 1 IT Audit Fundamentals
- What is IT auditing?
- Internal controls
- What to audit
- IT audit characteristics
- Why audit?
- Who gets audited?
- Who does IT auditing?
- External auditors
- Internal auditors
- IT auditor development paths
- Relevant source material
- Summary
- References
- 2 Auditing in Context
- IT governance
- The role of IT audit in governance
- Risk management
- Risk management components
- The role of IT audit in risk management
- Compliance and certification
- Managing compliance and certification
- The role of IT audit in compliance and certification
- Quality management and quality assurance
- The role of IT audit in quality management
- Information security management
- The role of IT audit in information security management
- 3 Internal Auditing
- Internal audit as an organizational capability
- Independence and objectivity
- Establishing the IT audit program
- Internal audit program charter
- Internal audit program responsibilities
- Benefits of internal IT auditing
- Internal audit challenges
- 4 External Auditing
- Operational aspects of external audits
- Roles and responsibilities for external auditing
- Independence in external auditing
- Organizational participation in external audits
- External IT audit drivers and rationale
- External audit benefits
- Advantages compared to internal audits
- Regulatory auditors.
- Certifying organizations
- External audit challenges
- 5 Types of Audits
- Financial audits
- Cost accounting
- Programmatic audits
- Operational audits
- Operational audits of internal controls
- Audits of policies, processes, and procedures
- Program or project-focused operational audits
- Certification audits
- Service management
- Security management
- Quality management
- Compliance audits
- Legal compliance
- Compliance with industry standards
- Commercial standards
- IT-specific audits
- IT process maturity
- Provision of IT services
- Information systems controls
- 6 IT Audit Components
- Establishing the scope of IT audits
- Developing and maintaining the audit universe
- Governance, risk, and compliance drivers
- Audit strategy and prioritization
- Types of controls
- Control categorization
- Organizational controls
- Auditing different IT assets
- IT component decomposition
- Systems and applications
- Databases
- Operating systems
- Hardware
- Networks
- Storage
- Data centers
- Virtualized environments
- Interfaces
- Auditing procedural controls or processes
- IT operations
- Program and project management
- System development life cycle
- Concept
- Development
- Production
- Utilization
- Support
- Retirement
- 7 IT Audit Drivers
- Laws and regulations
- Securities industry laws and regulations
- Securities and Exchange Commission laws and regulations
- Sarbanes-Oxley Act of 2002
- European Council Directive 2006/43/EC
- Graham-Leach-Bliley Act
- Health industry-specific laws
- Health Insurance Portability and Accountability Act
- Health Information Technology for Economic and Clinical Health Act.
- International health data privacy protection laws
- Security and privacy laws
- European Council Directive 95/46/EC
- Computer Fraud and Abuse Act
- Electronic Communications Privacy Act
- State security and privacy laws
- Government sector laws
- Federal Information Security Management Act
- The Privacy Act
- Certification standards
- Quality certification
- Information security
- Operational effectiveness
- Quality assurance and continuous improvement
- 8 IT Audit Processes
- Audit planning
- Audit preparation
- Resource allocation
- Preliminary data gathering
- Audit procedures and protocols
- Planning internal and external audits
- Audit performance
- Evidence collection
- Analysis of evidence
- Reporting findings
- Using information in audit reports
- Responding to audit results
- Process life cycles and methodologies
- 9 Methodologies and Frameworks
- Audit-specific methodologies and frameworks
- Generally Accepted Auditing Standards
- International Standards on Auditing
- Committee of Sponsoring Organizations integrated framework
- International Professional Practices Framework
- International Organization for Standardization
- IT governance and management frameworks
- Control Objectives for Business and Related Information Technology
- Information Technology Infrastructure Library
- Government-focused audit methodologies
- Federal Information System Controls Audit Manual
- International Standards of Supreme Audit Institutions
- Security control assessment frameworks
- ISO/IEC 27000 series
- NIST security control assessment guidance
- References.
- 10 Audit-Related Organizations, Standards, and Certifications
- National and international perspectives
- Auditing for legal or regulatory compliance
- Audit-focused standards and certification organizations
- American Institute of Certified Public Accountants
- Audit standards
- AICPA certifications
- Institute of Internal Auditors
- Certifications
- International Organisation of Supreme Audit Institutions
- International Federation of Accountants
- Information Systems Audit and Control Association
- Government Accountability Office
- Auditors' oversight bodies
- Organizations offering standards, guidance, or certifications relevant to IT auditing
- SANS Institute
- Software Engineering Institute
- Institute of Electrical and Electronics Engineers
- International Information Systems Security Certification Consortium
- American Society for Quality
- Open Web Application Security Project
- Other standards and certifications
- Computer forensics and penetration testing
- Acronyms
- Acronyms and abbreviations
- Index.
- Notes:
- Description based on publisher supplied metadata and other sources.
- Other Format:
- Print version: Gantz, Stephen D. The Basics of IT Audit
- ISBN:
- 9780124171763
- OCLC:
- 863823703
The Penn Libraries is committed to describing library materials using current, accurate, and responsible language. If you discover outdated or inaccurate language, please fill out this feedback form to report it and suggest alternative language.