Information Technology Auditing (eBook)

Preface 6
Table of Contents 9
1 IT Auditing: An Overview and Approach 13
1.1 Evolution in Managements' Perceptions 13
1.2 Evolution in Information Processing Capabilities 14
1.3 Exposure to Loss 15
1.4 Objectives of IT Auditing 17
1.5 Internal Controls and IT Audit 17
1.6 Growth and Genesis of IT Auditing 19
1.7 IT Audit Approach 21
1.8 Steps in an IT Audit 24
1.9 Audit Decisions 27
2 Auditing and Complex Business Information Systems 32
2.1 Complex Integrated Accounting Systems 33
2.2 Distributed Data and its Effects on Organisations 35
2.3 Productivity Aspect of the Technology 43
2.4 Business Process Re-engineering 44
2.5 Intelligent Systems 45
2.6 Auditors and Changing Technology 47
2.7 Strategic Use of Technology and Audit Implications 48
2.8 Internal Controls and Auditing 51
3 Generation-X Technologies and IT Auditing 55
3.1 Generation-X Enterprise Technologies 56
3.2 Information Systems Integration: A Challenge 58
3.3 Assured Information Emanates from Assured Systems 61
3.4 Information Assurance: A Function of Strategic Importance 63
3.5 Various Information Assurance and Control Measures 66
3.6 Control Objectives and System Assurance 68
4 Complex Information Systems, Auditing Standards and IT Auditors 73
4.1 The Approach and Objectives 73
4.2 Impact of Technology Complexity on the Auditor 75
5 ERP and Information Integration Issues: Perspective for Auditors 85
5.1 What is Enterprise Resource Planning? 87
5.2 Implementation Cycle 89
5.3 Conceptual Models 90
5.4 Types of Implementation 92
5.6 Resistance in Social Integration 94
5.7 Process Integration 94
5.8 Auditor and ERP 102
6 Technology, Auditing and Cyber-Commerce 105
6.1 Technology and Auditing 106
6.2 Risk Understanding in e-Commerce for IT Auditor 109
6.3 Information at Risk 111
6.4 Controls and Audit Evidences 115
7 IT Auditing and Security of Information Systems 117
7.1 Information Security 118
7.2 Security Controls 120
7.3 Security Evaluation and Certification Criteria 122
7.4 Future Trends 133
7.5 Exemplary Case Laws Related to Security Needs and Breaches in USA 134
7.6 Kind of Audits Called Security Audits 155
7.7 How Can Security Audit Help the Enterprises? 158
8 Information Technology Governance and COBIT ® 160
8.1 Why Do we Need IT Governance? 161
8.2 Introduction to COBIT ® 162
9 Database Management Systems and Auditing 166
9.1 Concepts of Database Technology for Auditors 166
9.2 Operational Systems Compared to Informational Systems 187
10 EAI: Auditors Should Know Potential Risks to Enterprise 190
10.1 The Promise of EAI 193
10.2 Improvement in Productivity 193
10.3 EAI Reaches Beyond Your Borders 194
Bibliography and Further References 198
Glossary of IT Auditing Terms 218