Efnisyfirlit

• Cover
• Contents
• Title page
• Copyright
• Dedication
• Introduction
• PART ONE: Auditing Internal Controls in an IT Environment
• CHAPTER ONE: SOx and the COSO Internal Controls Framework
• ROLES AND RESPONSIBILITIES OF IT AUDITORS
• IMPORTANCE OF EFFECTIVE INTERNAL CONTROLS AND COSO
• COSO INTERNAL CONTROL SYSTEMS MONITORING GUIDANCE
• SARBANES-OXLEY ACT
• WRAPPING IT UP: COSO INTERNAL CONTROLS AND SOX
• NOTES
• CHAPTER TWO: Using CobiT to Perform IT Audits
• INTRODUCTION TO CobiT
• CobiT FRAMEWORK
• USING CobiT TO ASSESS INTERNAL CONTROLS
• USING CobiT IN A SOX ENVIRONMENT
• CobiT ASSURANCE FRAMEWORK GUIDANCE
• CobiT IN PERSPECTIVE
• NOTES
• CHAPTER THREE: IIA and ISACA Standards for the Professional Practice of Internal Auditing
• INTERNAL AUDITING’S INTERNATIONAL PROFESSIONAL PRACTICE STANDARDS
• CONTENT OF THE IPPF AND THE IIA INTERNATIONAL STANDARDS
• STRONGLY RECOMMENDED IIA STANDARDS GUIDANCE
• ISACA IT AUDITING STANDARDS OVERVIEW
• CODES OF ETHICS: THE HA AND ISACA
• NOTES
• CHAPTER FOUR: Understanding Risk Management Through COSO ERM
• RISK MANAGEMENT FUNDAMENTALS
• QUANTITATIVE RISK ANALYSIS TECHNIQUES
• IIA AND ISACA RISK MANAGEMENT INTERNAL AUDIT GUIDANCE
• COSO ERM: ENTERPRISE RISK MANAGEMENT
• IT AUDIT RISK AND COSO ERM
• NOTES
• CHAPTER FIVE: Performing Effective IT Audits
• IT AUDIT AND THE ENTERPRISE INTERNAL AUDIT FUNCTION
• ORGANIZING AND PLANNING IT AUDITS
• DEVELOPING AND PREPARING AUDIT PROGRAMS
• GATHERING AUDIT EVIDENCE AND TESTING RESULTS
• WORKPAPERS AND REPORTING IT AUDIT RESULTS
• PREPARING EFFECTIVE IT AUDITS
• NOTES
• PART TWO: Auditing IT General Controls
• CHAPTER SIX: General Controls in Today’s IT Environments
• IMPORTANCE OF IT GENERAL CONTROLS
• IT GOVERNANCE GENERAL CONTROLS
• IT MANAGEMENT GENERAL CONTROLS
• IT TECHNICAL ENVIRONMENT GENERAL CONTROLS
• NOTE
• CHAPTER SEVEN: Infrastructure Controls and ITIL Service Management Best Practices
• ITIL SERVICE MANAGEMENT BEST PRACTICES
• ITIL’S SERVICE STRATEGIES COMPONENT
• ITIL SERVICE DESIGN
• ITIL SERVICE TRANSITION MANAGEMENT PROCESSES
• ITIL SERVICE OPERATION PROCESSES
• SERVICE DELIVERY BEST PRACTICES
• AUDITING IT INFRASTRUCTURE MANAGEMENT
• NOTE
• CHAPTER EIGHT: Systems Software and IT Operations General Controls
• IT OPERATING SYSTEM FUNDAMENTALS
• FEATURES OF A COMPUTER OPERATING SYSTEM
• OTHER SYSTEMS SOFTWARE TOOLS
• CHAPTER NINE: Evolving Control Issues: Wireless Networks, Cloud Computing, and Virtualization
• UNDERSTANDING AND AUDITING IT WIRELESS NETWORKS
• UNDERSTANDING CLOUD COMPUTING
• STORAGE MANAGEMENT VIRTUALIZATION
• PART THREE: Auditing and Testing IT Application Controls
• CHAPTER TEN: Selecting, Testing, and Auditing IT Applications
• IT APPLICATION CONTROL ELEMENTS
• SELECTING APPLICATIONS FOR IT AUDIT REVIEWS
• PERFORMING AN APPLICATIONS CONTROLS REVIEW: PRELIMINARY STEPS
• COMPLETING THE IT APPLICATIONS CONTROLS AUDIT
• APPLICATION REVIEW CASE STUDY: CLIENT-SERVER BUDGETING SYSTEM
• AUDITING APPLICATIONS UNDER DEVELOPMENT
• IMPORTANCE OF REVIEWING IT APPLICATION CONTROLS
• NOTES
• CHAPTER ELEVEN: Software Engineering and CMMi
• SOFTWARE ENGINEERING CONCEPTS
• CMMI: CAPABILITY MATURITY MODEL FOR INTEGRATION
• CMMI BENEFITS
• IT AUDIT, INTERNAL CONTROL, AND CMMI
• NOTE
• CHAPTER TWELVE: Auditing Service-Oriented Architectures and Record Management Processes
• SERVICE-ORIENTED COMPUTING AND SERVICE-DRIVEN APPLICATIONS
• IT AUDITING IN SOA ENVIRONMENTS
• ELECTRONIC RECORDS MANAGEMENT INTERNAL CONTROL ISSUES AND RISKS
• IT AUDITS OF ELECTRONIC RECORDS MANAGEMENT PROCESSES
• NOTES
• CHAPTER THIRTEEN: Computer-Assisted Audit Tools and Techniques
• UNDERSTANDING COMPUTER-ASSISTED AUDIT TOOLS AND TECHNIQUES
• DETERMINING THE NEED FOR CAATTS
• CAATT SOFTWARE TOOLS
• STEPS TO BUILDING EFFECTIVE CAATTS
• IMPORTANCE OF CAATTS FOR AUDIT EVIDENCE GATHERING
• CHAPTER FOURTEEN: Continuous Assurance Auditing, OLAP, and XBRL
• IMPLEMENTING CONTINUOUS ASSURANCE AUDITING
• BENEFITS OF CONTINUOUS ASSURANCE AUDITING TOOLS
• DATA WAREHOUSES, DATA MINING, AND OLAP
• XBRL: THE INTERNET-BASED EXTENSIBLE MARKUP LANGUAGE
• NEWER TECHNOLOGIES, THE CONTINUOUS CLOSE, AND IT AUDIT
• NOTES
• PART FOUR: Importance of IT Governance
• CHAPTER FIFTEEN: IT Controls and the Audit Committee
• ROLE OF THE AUDIT COMMITTEE FOR IT AUDITORS
• AUDIT COMMITTEE APPROVAL OF INTERNAL AUDIT PLANS AND BUDGETS
• AUDIT COMMITTEE BRIEFINGS ON IT AUDIT ISSUES
• AUDIT COMMITTEE REVIEW AND ACTION ON SIGNIFICANT IT AUDIT FINDINGS
• IT AUDIT AND THE AUDIT COMMITTEE
• CHAPTER SIXTEEN: Val IT, Portfolio Management, and Project Management
• VAL IT: ENHANCING THE VALUE OF IT INVESTMENTS
• IT SYSTEMS PORTFOLIO AND PROGRAM MANAGEMENT
• PROJECT MANAGEMENT FOR IT AUDITORS
• NOTES
• CHAPTER SEVENTEEN: Compliance with IT-Related Laws and Regulations
• COMPUTER FRAUD AND ABUSE ACT
• COMPUTER SECURITY ACT OF 1987
• GRAMM-LEACH-BLILEY ACT
• HIPAA: HEALTHCARE AND MUCH MORE
• OTHER PERSONAL PRIVACY AND SECURITY LEGISLATIVE REQUIREMENTS
• IT-RELATED LAWS, REGULATIONS, AND AUDIT STANDARDS
• CHAPTER EIGHTEEN: Understanding and Reviewing Compliance with ISO Standards
• BACKGROUND AND IMPORTANCE OF ISO STANDARDS IN A WORLD OF GLOBAL COMMERCE
• ISO STANDARDS OVERVIEW
• ISO 19011 QUALITY MANAGEMENT SYSTEMS AUDITING
• ISO STANDARDS AND IT AUDITORS
• NOTES
• CHAPTER NINETEEN: Controls to Establish an Effective IT Security Environment
• GENERALLY ACCEPTED SECURITY STANDARDS
• EFFECTIVE IT PERIMETER SECURITY
• ESTABLISHING AN EFFECTIVE, ENTERPRISE-WIDE SECURITY STRATEGY
• BEST PRACTICES FOR IT AUDIT AND SECURITY
• NOTES
• CHAPTER TWENTY: Cybersecurity and Privacy Controls
• IT NETWORK SECURITY FUNDAMENTALS
• IT SYSTEMS PRIVACY CONCERNS
• PCI-DSS FUNDAMENTALS
• AUDITING IT SECURITY AND PRIVACY
• SECURITY AND PRIVACY IN THE INTERNAL AUDIT DEPARTMENT
• NOTES
• CHAPTER TWENTY-ONE: IT Fraud Detection and Prevention
• UNDERSTANDING AND RECOGNIZING FRAUD IN AN IT ENVIRONMENT
• RED FLAGS: FRAUD DETECTION SIGNS FOR IT AND OTHER INTERNAL AUDITORS
• PUBLIC ACCOUNTING’S ROLE IN FRAUD DETECTION
• IIA STANDARDS AND ISACA MATERIALS FOR DETECTING AND INVESTIGATING FRAUD
• IT AUDIT FRAUD RISK ASSESSMENTS
• IT AUDIT FRAUD INVESTIGATIONS
• IT FRAUD PREVENTION PROCESSES
• FRAUD DETECTION AND THE IT AUDITOR
• NOTES
• CHAPTER TWENTY-TWO: Identity and Access Management
• IMPORTANCE OF IDENTITY AND ACCESS MANAGEMENT
• IDENTITY MANAGEMENT PROCESSES
• SEPARATION OF DUTIES IDENTIFY MANAGEMENT CONTROLS
• ACCESS MANAGEMENT PROVISIONING
• AUTHENTICATION AND AUTHORIZATION
• AUDITING IDENTITY AND ACCESS MANAGEMENT PROCESSES
• NOTE
• CHAPTER TWENTY-THREE: Establishing Effective IT Disaster Recovery Processes
• IT DISASTER AND BUSINESS CONTINUITY PLANNING TODAY
• BUILDING AND AUDITING AN IT DISASTER RECOVERY PLAN
• BUILDING THE IT DISASTER RECOVERY PLAN
• DISASTER RECOVERY PLANNING AND SERVICE LEVEL AGREEMENTS
• NEWER DISASTER RECOVERY PLAN TECHNOLOGIES: DATA MIRRORING TECHNIQUES
• AUDITING BUSINESS CONTINUITY PLANS
• DISASTER RECOVERY AND BUSINESS CONTINUITY PLANNING GOING FORWARD
• NOTES
• CHAPTER TWENTY-FOUR: Electronic Archiving and Data Retention
• ELEMENTS OF A SUCCESSFUL ELECTRONIC RECORDS MANAGEMENT PROCESS
• ELECTRONIC DOCUMENTATION STANDARDS
• IMPLEMENTING ELECTRONIC IT DATA ARCHIVING
• AUDITING ELECTRONIC DOCUMENT RETENTION AND ARCHIVAL PROCESSES
• CHAPTER TWENTY-FIVE: Business Continuity Management, BS 25999, and ISO 27001
• IT BUSINESS CONTINUITY MANAGEMENT PLANNING NEEDS TODAY
• BS 25999 GOOD PRACTICE GUIDELINES
• AUDITING BCM PROCESSES
• LINKING THE BCM WITH OTHER STANDARDS AND PROCESSES
• NOTES
• CHAPTER TWENTY-SIX: Auditing Telecommunications and IT Communications Networks
• NETWORK SECURITY CONCEPTS
• EFFECTIVE IT NETWORK SECURITY CONTROLS
• AUDITING A VPN INSTALLATION
• NOTE
• CHAPTER TWENTY-SEVEN: Change and Patch Management Controls
• IT CHANGE MANAGEMENT PROCESSES
• AUDITING IT CHANGE AND PATCH MANAGEMENT CONTROLS
• NOTES
• CHAPTER TWENTY-EIGHT: Six Sigma and Lean Technologies
• SIX SIGMA BACKGROUND AND CONCEPTS
• IMPLEMENTING SIX SIGMA
• LEAN SIX SIGMA
• NOTES
• CHAPTER TWENTY-NINE: Building an Effective IT Internal Audit Function
• ESTABLISHING AN IT INTERNAL AUDIT FUNCTION
• INTERNAL AUDIT CHARTER: AN IMPORTANT IT AUDIT AUTHORIZATION
• ROLE OF THE CHIEF AUDIT EXECUTIVE
• IT AUDIT SPECIALISTS
• IT AUDIT MANAGERS AND SUPERVISORS
• INTERNAL AND IT AUDIT POLICIES AND PROCEDURES
• ORGANIZING AN EFFECTIVE IT AUDIT FUNCTION
• IMPORTANCE OF A STRONG IT AUDIT FUNCTION
• NOTE
• CHAPTER THIRTY: Professional Certifications: CISA, CIA, and More
• CERTIFIED INFORMATION SYSTEMS AUDITOR CREDENTIALS
• CERTIFIED INFORMATION SECURITY MANAGER CREDENTIALS
• CERTIFICATE IN THE GOVERNANCE OF ENTERPRISE IT
• CERTIFIED INTERNAL AUDITOR RESPONSIBILITIES AND REQUIREMENTS
• BEYOND THE CIA: OTHER IIA CERTIFICATIONS
• CISSP INFORMATION SYSTEMS SECURITY PROFESSIONAL CERTIFICATION
• CERTIFIED FRAUD EXAMINER CERTIFICATION
• ASQ INTERNAL AUDIT CERTIFICATIONS
• OTHER INTERNAL AUDITOR CERTIFICATIONS
• NOTE
• CHAPTER THIRTY-ONE: Quality Assurance Auditing and ASQ Standards
• DUTIES AND RESPONSIBILITIES OF QUALITY AUDITORS
• ROLE OF THE QUALITY AUDITOR
• PERFORMING ASQ QUALITY AUDITS
• QUALITY ASSURANCE REVIEWS OF IT AUDIT FUNCTIONS
• FUTURE DIRECTIONS FOR QUALITY ASSURANCE AUDITING
• NOTES
• INDEX
• Wiley End User License Agreement