- 182 pages
- English
- ePUB (mobile friendly)
- Available on iOS & Android
About this book
More than ever, technology is indispensable to business operations and recordkeeping, so people skilled in computer automation — IT auditors — have become an essential part of the financial audit team.
This book is a comprehensive guide to the IT audit discipline, and to the impact of abstraction on businesses. Developments including Robotic Process Automation (RPA) and artificial intelligence (AI) mean that businesses are moving from a physical world to an abstracted digital world, increasing reliance on systems, their design, their implementation and on those that oversee and maintain these systems — often parties outside the businesses' control. Though the implications of these shifts go far beyond IT auditing, this book focuses on what IT auditors need to know in this new environment, such as:
- How to understand abstracted services and appropriate internal business controls
- How to evaluate situations where physicality has been replaced by abstracted services
- How to understand and adapt to the impact of abstracted services on objectives, operations, decision-making, and Risk Management, including changing risk profiles and introducing new risks
In the wake of the Certified Public Accountant (CPA) Evolution project, this book will be an essential resource for readers seeking CPA certification, as well as for business leaders and Risk Management professionals who need to understand the benefits and challenges of ever-increasing automation and its concurrent abstraction of physical reality.
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Information
Table of contents
- Cover
- Half Title
- Author Biography
- Title Page
- Copyright Page
- Table of Contents
- List of Figures
- Preface – IT Auditing
- 1 Introduction to IT Auditing
- 2 IT Audit’s Big Questions
- 3 IT Risks and Internal Controls
- 4 Auditing IT Governance
- 5 Auditing IT Management
- 6 Auditing IT Infrastructure
- 7 Auditing Cloud Services
- 8 Enterprise Business Systems (EBS)
- 9 Auditing Data
- 10 Auditing IT Resource Acquisition
- 11 Auditing Basic IT Practices
- 12 Auditing IT Service Management
- 13 Auditing IT Assurance, Compliance, and Improvement
- 14 Auditing Cybersecurity
- 15 Conducting IT Audits
- 16 Preparing System and Organization Controls (SOC) Reports
- 17 Modeling – An Essential Audit Skill
- 18 Technology Trends and Their Potential Impact on IT Auditing
- 19 Professional Guidance
- Epilogue – The Unfinishable Chapter
- Index