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Information Technology Auditing and Assurance

by: Hall, James A.; Singleton, Tommie

Information Technology Auditing and Assurance

by: Hall, James A.; Singleton, Tommie

ISBN 13:
9780324191981
ISBN 10:
0324191987
Edition: 2nd
Format: Paperback
Copyright: 07/27/2004
Publisher: South-Western College Pub
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Summary

Understand how audits take place in the real world with INFORMATION TECHNOLOGY AUDITING AND ASSURANCE and its accompanying ACL software! With coverage of traditional auditing as well as auditing of information systems, this accounting text provides you with the background you need to succeed in the real world. ACL Fraud and Auditing Cases, ACL Tutorials, Computer Aided Audit Tools and Techniques, and Chapter-Ending Projects are just a few of the tools that will prepare you for success in your future career.

Auditing, Assurance, and Internal Control

(38)

Different Types of Audits

(2)

Internal Audits

(1)

Information Technology Audits

(1)

Fraud Audits

(1)

External/Financial Audits

(1)

External versus Internal Audits

(1)

What Is a Financial Audit?

(4)

Attest Services versus Assurance Services

(2)

Auditing Standards

(1)

A Systematic Process

(1)

Management Assertions and Audit Objectives

(1)

Obtaining Evidence

(1)

Ascertaining the Degree of Correspondence with Established Criteria

(1)

Communicating Results

(1)

Audit Risk

(2)

Audit Risk Components

(1)

Audit Risk Formula/Model

(1)

The Relationship Between Tests of Controls and Substantive Tests

(1)

What Is the Role of the Audit Committee?

(1)

What Is an IT Audit?

(2)

The IT Environment

(1)

The Structure of an IT Audit

(1)

Internal Control

(18)

Brief History of Internal Control

(2)

Modifying Assumptions

(1)

Exposures and Risk

(2)

The PDC Model

(2)

Statement on Auditing Standards No. 78

(9)

The Importance of the Internal Controls

(1)

General Framework for Viewing IT Risks and Controls

(2)

Summary

(8)

Computer Operations

(52)

Structuring the Information Technology Function

(12)

Centralized Data Processing

(2)

Segregation of Incompatible IT Functions

(4)

The Distributed Model

(5)

Controlling the DDP Environment

(1)

The Computer Center

(12)

Computer Center Controls

(3)

Disaster Recovery Planning

(7)

Fault Tolerance Controls

(1)

Operating Systems and System-Wide Controls

(2)

Operating System Security

(1)

Threats to Operating System Integrity

(1)

System-Wide Controls

(10)

Controlling Access Privileges

(1)

Password Controls

(3)

Controlling Against Malicious Objects and E-Mail Risks

(4)

Controlling Electronic Audit Trails

(2)

Personal Computer Systems

(7)

PC Operating Systems

(1)

PC Systems Risks and Controls

(5)

Summary

(8)

Data Management Systems

(44)

Data Management Approaches

(4)

The Flat-File Approach

(2)

The Database Approach

(2)

Centralized Database Systems

(17)

Database Management System

(3)

Users

100

(2)

The Database Administrator

102

(2)

The Physical Database

104

(3)

Three DBMS Models

107

(7)

Databases in a Distributed Environment

114

(6)

Centralized Databases

114

(2)

Distributed Databases

116

(2)

Concurrency Control

118

(2)

Controlling and Auditing Data Management Systems

120

(10)

Access Controls

120

(5)

Backup Controls

125

(5)

Summary

130

(6)

Systems Development and Maintenance Activities

136

(56)

Participants in Systems Development

137

(1)

Why Are Accountants and Auditors Involved with SDLC?

137

(1)

How Are Accountants Involved in the SDLC?

138

(1)

Information Systems Acquisition

138

(3)

In-House Development

138

(1)

Commercial Systems

138

(3)

The Systems Development Life Cycle

141

(31)

Systems Planning---Phase I

142

(2)

Systems Analysis---Phase II

144

(5)

Conceptual Systems Design---Phase III

149

(4)

System Evaluation and Selection---Phase IV

153

(8)

Detailed Design---Phase V

161

(1)

System Programming and Testing---Phase VI

162

(3)

System Implementation---Phase VII

165

(6)

Systems Maintenance---Phase VIII

171

(1)

Controlling and Auditing the SDLC

172

(9)

Controlling New Systems Development

172

(2)

Controlling Systems Maintenance

174

(7)

Summary

181

(11)

Networks, Internet, and E-Commerce

192

(66)

Networks

193

(23)

Types

193

(1)

Network Topologies

194

(3)

Architectures

197

(1)

Protocols

198

(2)

Components

200

(16)

Internet

216

(8)

Internet Types/Applications

216

(1)

Components

217

(1)

EDI

218

(6)

Electronic Commerce

224

(3)

Types

224

(1)

Components

225

(1)

Risks

225

(2)

Controlling Internet/E-Commerce

227

(13)

Controls

228

(9)

Audit Objectives

237

(2)

Audit Procedures

239

(1)

Summary

240

(11)

Appendix: Issues of Increasing Importance to the Accounting Profession

251

(1)

Seals of Assurance

251

(7)

Privacy Violation

253

(1)

Audit Implications of XBRL

254

(1)

Continuous Auditing

254

(1)

Electronic Audit Trails

255

(1)

Confidentiality of Data

255

(1)

Authentication

255

(1)

Nonrepudiation

255

(1)

Certification Authority Licensing

255

(1)

Data Integrity

256

(1)

A Changing Legal Environment

256

(2)

Enterprise Resource Planning Systems

258

(40)

What Is an ERP?

259

(3)

ERP Core Applications

260

(2)

Online Analytical Processing

262

(1)

ERP System Configurations

262

(5)

OLTP versus OLAP Servers

262

(4)

Database Configuration

266

(1)

Bolt-On Software

266

(1)

Data Warehousing

267

(8)

Modeling Data for the Data Warehouse

268

(2)

Extracting Data from Operational Databases

270

(1)

Cleansing Extracted Data

270

(1)

Transforming Data into the Warehouse Model

271

(1)

Loading the Data into the Data Warehouse Database

271

(2)

Decisions Supported by the Data Warehouse

273

(1)

Supporting Supply Chain Decisions from the Data Warehouse

273

(2)

Risks Associated with ERP Implementation

275

(5)

Big Bang versus Phased-In Implementation

275

(1)

Opposition to Changes to the Business Culture

276

(1)

Choosing the Wrong ERP

276

(2)

Choosing the Wrong Consultant

278

(1)

High Cost and Cost Overruns

279

(1)

Disruptions to Operations

280

(1)

Implications for Internal Control and Auditing

280

(4)

Transaction Authorization

280

(1)

Segregation of Duties

281

(1)

Supervision

281

(1)

Accounting Records

281

(1)

Access Controls

282

(1)

Auditing the Data Warehouse

283

(1)

Summary

284

(6)

Appendix: Leading ERP Products

290

(1)

SAP

290

(8)

J.D. Edwards

293

(1)

Oracle

294

(1)

PeopleSoft

295

(1)

BAAN

296

(2)

Computer-Assisted Audit Tools and Techniques

298

(38)

Application Controls

298

(22)

Input Controls

299

(13)

Processing Controls

312

(3)

Output Controls

315

(5)

Testing Computer Application Controls

320

(3)

Black-Box Approach

320

(1)

White-Box Approach

320

(3)

Computer-Aided Audit Tools and Techniques for Testing Controls

323

(7)

Test Data Method

324

(3)

The Integrated Test Facility

327

(1)

Parallel Simulation

328

(2)

Summary

330

(6)

CAATTs for Data Extraction and Analysis

336

(42)

Data Structures

337

(20)

Flat-File Structures

337

(8)

Hierarchical and Network Database Structures

345

(1)

Relational Database Structures

346

(11)

Embedded Audit Module

357

(3)

Disadvantages of EAMS

359

(1)

Generalized Audit Software

360

(3)

Using GAS to Access Simple Structures

360

(1)

Using GAS to Access Complex Structures

361

(1)

Audit Issues Pertaining to the Creation of Flat Files

362

(1)

ACL Software

363

(5)

Input File Definition

363

(1)

Customizing a View

363

(1)

Filtering Data

364

(1)

Stratifying Data

365

(1)

Statistical Analysis

366

(2)

Summary

368

(10)

Auditing the Revenue Cycle

378

(58)

Overview of Revenue Cycle Technologies

378

(15)

Batch Processing Using Sequential Files---Manual Procedures

379

(4)

Batch Processing Using Sequential Files---Automated Procedures

383

(5)

Batch Cash Receipts System with Direct Access Files

388

(2)

Real-Time Sales Order Entry and Cash Receipts

390

(3)

Revenue Cycle Audit Objectives, Controls, and Tests of Controls

393

(11)

Input Controls

394

(4)

Process Controls

398

(4)

Output Controls

402

(2)

Substantive Tests of Revenue Cycle Accounts

404

(16)

Revenue Cycle Risks and Audit Concerns

404

(1)

Understanding Data

405

(3)

Testing the Accuracy and Completeness Assertions

408

(6)

Testing the Existence Assertion

414

(4)

Testing the Valuation/Allocation Assertion

418

(2)

Summary

420

(16)

Auditing the Expenditure Cycle

436

(58)

Overview of Expenditure Cycle Technologies

436

(1)

Purchases and Cash Disbursement Procedures Using Batch Processing Technology

437

(5)

Reengineering the Purchases/Cash Disbursement System

442

(4)

Overview of Payroll Procedures

446

(4)

Expenditure Cycle Audit Objectives, Controls, and Tests of Controls

450

(12)

Input Controls

450

(5)

Process Controls

455

(5)

Output Controls

460

(2)

Substantive Tests of Expenditure Cycle Accounts

462

(13)

Expenditure Cycle Risks and Audit Concerns

462

(1)

Understanding Data

463

(4)

Testing the Accuracy and Completeness Assertions

467

(1)

Review Disbursement Vouchers for Unusual Trends and Exceptions

468

(4)

Testing the Completeness, Existence, and Rights and Obligations Assertions

472

(3)

Summary

475

(19)

Introduction to Business Ethics and Fraud

494

(26)

Ethics

495

(8)

What Is Business Ethics?

495

(1)

How Some Firms Address Ethical Issues

496

(3)

What Is Computer Ethics?

499

(4)

Fraud and Accountants

503

(10)

Factors that Contribute to Fraud

505

(1)

Financial Losses from Fraud

506

(1)

The Perpetrators of Fraud

506

(3)

The Underlying Problems

509

(2)

Sarbanes-Oxley Act

511

(1)

Anit-Fraud Profession

512

(1)

Summary

513

(7)

Fraud Schemes and Fraud Detection

520

(27)

Fraud Schemes

520

(8)

Fraudulent Statements

521

(1)

Corruption

521

(2)

Asset Misappropriation

523

(5)

Auditor's Responsibility for Detecting Fraud

528

(3)

Fraudulent Financial Reporting

529

(1)

Misappropriation of Assets

529

(1)

Auditor's Response to Risk Assessment

530

(1)

Response to Detected Misstatements Due to Fraud

530

(1)

Documentation Requirements

531

(1)

Fraud Detection Techniques

531

(4)

Payments to Fictitious Vendors

531

(1)

Payroll Fraud

532

(1)

Lapping Accounts Receivable

533

(2)

Summary

535

(12)

Glossary

547

(10)

Index

557

Amazon no longer offers textbook rentals. We do!

Information Technology Auditing and Assurance

Information Technology Auditing and Assurance

9780324191981

0324191987

Summary

Table of Contents

Supplemental Materials

Write a Review

Amazon no longer offers textbook rentals. We do!

Information Technology Auditing and Assurance

Information Technology Auditing and Assurance

9780324191981

0324191987

Summary

Table of Contents

Supplemental Materials

Write a Review

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