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Chapter One

Chapter One. Introduction to IT Auditing. IT Governance. …the process for controlling an organization’s IT resources, including information and communication systems, and technology.

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Chapter One

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  1. Chapter One Introduction to IT Auditing

  2. IT Governance …the process for controlling an organization’s IT resources, including information and communication systems, and technology. …using IT to promote an organization’s objectives and enable business processes and to manage and control IT related risks.

  3. CobiT’s IT Governance Management Guideline Identifies critical success factors, key goal and performance indicators, and an IT governance maturity model. IT governance framework begins with setting IT objectives and measures and compares performance against them

  4. IT and Transaction (Tx) Processing • The IS collects transaction data • The IS turns data into information • Computerized Tx systems increase some risks and decrease others

  5. What do IT auditors do? • Ensure IT governance by assessing risks and monitoring controls over those risks • Works as either internal or external auditor • Works on many kind of audit engagements

  6. Financial vs IT Audits • IT auditors may work on financial audit engagements • IT auditors may work on every step of the financial audit engagement • Standards, such as SAS No. 94, guide the work of IT auditors on financial audit engagements • IT audit work on financial audit engagements is likely to increase as internal control evaluation becomes more important

  7. IT Audit Skills • College education – IS, computer science, accounting • Certifications – CPA, CFE, CIA, CISA, CISSP, and special technical certifications • Technical IT audit skills – specialized technologies • General personal and business skills

  8. Professional Groups and Certifications – Alphabet Soup • ISACA – CISA • IIA – CIA • ACFE – CFE • AICPA – CPA and CITP

  9. How to Structure an IT Audit • AICPA Standards and Guidelines – GAAS, SAS, and SSAE • IFAC Guidelines – harmonized or common international accounting standards and guidelines • ISACA standards, guidelines, and procedures – includes CobiT and audit standards

  10. An Overview of the Book • Section I – an introduction to IT audit, the legal and ethical environment of the IT audit, introduction to risks and controls • Section II – risks over specific processes and technologies – deployment of IS, operation of IS, network systems, and e-business systems • Section III – how to do an It audit – use of CAATTs and a step-by-step IT audit • Appendices – ACL tutorial and IT audit glossary

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