The second edition of Core Concepts of IT Auditing presents accountants with the key concepts organized in a way that more closely models the stages of an audit. It offers a concise, non-technical approach to IT auditing. New discussions are presented on how IT auditing works, legal requirements, the COSO Enterprise Risk Framework, and XBRL. All the new rules and regulations are also incorporated, providing insight and guidance as to how auditors are affected by these changes.