Information Technology Auditing

by James Hall

Overview

Gain a thorough understanding of how modern audits are conducted in today's computer-driven business environment with INFORMATION TECHNOLOGY AUDITING, 4E. You gain valuable insights into state-of-the-art auditing issues as this leading accounting text provides you with the background you need to succeed in today's business world. This edition focuses on the latest information technology aspects of auditing with up-to-date coverage of auditor responsibilities, emerging legislation, and today's fraud techniques and detection. Expanded end-of-chapter questions, problems, and cases give you important hands-on practice for success in your future career.

Product Details

ISBN-13:	9781133949886
Publisher:	Cengage Learning
Publication date:	08/11/2015
Edition description:	New Edition
Pages:	656
Product dimensions:	8.40(w) x 10.10(h) x 1.20(d)

About the Author

James A. Hall is a Professor of Accounting, co-director of the Computer Science and Business program, and the Peter E. Bennett Chair in Business and Economics at Lehigh University in Bethlehem, PA. After his discharge from the U.S. Army, he entered the University of Tulsa in 1970 and received a B.S.B.A. in 1974 and an M.B.A. in 1976. He earned his Ph.D. from Oklahoma State University in 1979. Dr. Hall has worked in the field of systems analysis and computer auditing and has served as consultant in these areas to numerous organizations. Dr. Hall has published articles in the Journal of Accounting, Auditing & Finance, Journal of MIS, Communications of the ACM, Journal Of Management Systems, Management Accounting, Journal Of Computer Information Systems, The Journal Of Accounting Education, The Review Of Accounting Information Systems, and other professional journals. He is also the author of ACCOUNTING INFORMATION SYSTEMS and INFORMATION TECHNOLOGY AUDITING, both published by Cengage. His research interests include internal controls, computer fraud and IT outsourcing.

Table of Contents

1. Auditing, Assurance, and Internal Control. 2. IT Governance. 3. System Security I—Networks and Operating Systems. 4. System Security II—Data Management. 5. Systems Development and Program Change Procedures. 6. Overview of Transaction Processing and financial Reporting Systems. 7. Computer-Assisted Audit Tools and Techniques. 8. CAATTs for Data Extraction and Analysis. 9. Application Controls and Substantive Testing I—The Revenue Cycle. 10. Application Controls and Substantive Testing II—The Expenditure Cycle. 11. Enterprise Resource Planning Systems. 12. Ethics, Fraud Schemes and Fraud Detection. Glossary. Index.