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Information Systems Auditing: The IS Audit Testing Process

Information Systems Auditing: The IS Audit Testing Process

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Information Systems Auditing: The IS Audit Testing Process

evaluări:
1/5 (1 evaluare)
Lungime:
67 pages
1 hour
Lansat:
Feb 26, 2011
ISBN:
9781458161574
Format:
Carte

Descriere

IS audit area testing mastery reflects professional experience and training. Regarding subject mastery, this booklet presents methods and techniques available for testing computer programs, files, and information systems; which can be translated, if practiced, into professional experience. Chronologically, this monograph describes required audit steps performed during an audit area assignment.

Lansat:
Feb 26, 2011
ISBN:
9781458161574
Format:
Carte

Despre autor

Robert E. Davis obtained a Bachelor of Business Administration degree in Accounting and Business Law and a Master of Business Administration degree in Management Information Systems from Temple and West Chester University; respectively. In addition, during his twenty years of involvement in education, Robert acquired Postgraduate and Professional Technical licenses in Computer Science and Computer Systems Technology. Robert also obtained the Certified Information Systems Auditor (CISA) certificate -- after passing the 1988 Information Systems Audit and Control Association’s rigorous three hundred and fifty multiple-choice questions examination; and was conferred the Certified Internal Controls Auditor (CICA) certificate by the Institute for Internal Controls. Since starting his career as an information systems (IS) auditor, Robert has provided data security consulting and IS auditing services to the United States Securities and Exchange Commission, United States Enrichment Corporation, Raytheon Company, United States Interstate Commerce Commission, Dow Jones & Company and Fidelity/First Fidelity (Wells Fargo) corporations as well as other organizations; in staff through management positions. Prior to engaging in the practice of IS auditing and information security consulting; Robert (as a corporate employee) provided inventory as well as general accounting services to Philip Morris, USA and general accounting services to Philadelphia National Bank (Wells Fargo). Furthermore, he has prior experience as a freelance writer of IT audit and information security training material. Specifically, his published credits include: •Assuring IT Governance •Assuring IT Legal Compliance •Ensuring Information Assets Protection •IT Auditing: An Adaptive System •IT Auditing: Assuring Information Assets Protection •IT Auditing: Business Continuity and Disaster Recovery •IT Auditing: Information Assets Protection •IT Auditing: Information Security Governance •IT Auditing: Irregular and Illegal Acts •IT Auditing: IT Governance •IT Auditing: IT Service Delivery and Support •IT Auditing: Systems and Infrastructure Life Cycle Management •IT Auditing: The Process Robert has authored articles addressing IT issues for The Institute of Internal Auditors, IT Governance LTD and ISACA as well as peer reviewed Carnegie Mellon University's technical report "Comparing eSCM-SP v2 and COBIT" and five chapters of Bloomsbury's "Effective Auditing for Corporates". In regards to training individuals in the information systems audit process, he has provided instruction to the Data Processing Management Association, ISACA-Philadelphia Chapter CISA Review Course participants, 3rd Annual Securasia Congress delegates and an Internet CISA study group. Robert is a recognized as an accomplished, energetic auditor, author, and speaker with a sound mix of experience and skills in monitoring and evaluating controls. Based on his accomplishments, he has been featured in Temple University's Fox School of Business and Management Alumni Newsletter as well as The Institute for Internal Controls e-newsletter. Furthermore, he has achieved recognition as the (First and Inaugural) Temple University CISA in Residence and a Temple University Master of Science in IT Auditing and Cyber-Security Advisory Councilmen. Lastly, he has accepted invitations to join the Thomson Reuters' Expert Witness List, the IT Governance LTD expert panel, The Compliance Authority's leading experts and specialists, as well as the International Association of IT Governance Standards honorary membership group.


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Information Systems Auditing - Robert E. Davis

Information Systems Auditing

The IS Audit Testing Process

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Robert E. Davis, MBA, CISA, CICA

Published by Robert E. Davis at Smashwords

Copyright 2009 Robert E. Davis, MBA, CISA, CICA. All rights reserved.

Smashwords Edition, License Notes

This ebook is licensed for your personal enjoyment only. This ebook may not be re-sold or given away to other people. If you would like to share this book with another person, please purchase an additional copy for each recipient. If you’re reading this book and did not purchase it, or it was not purchased for your use only, then please return to Smashwords.com and purchase your own copy. Thank you for respecting the hard work of this author.

Preface

The global Information Technology (IT) community considers becoming a Certified Information Systems Auditor (CISA) a major accomplishment. To obtain the CISA designation information systems auditors, controls, or security professionals must pass a rigorous test demonstrating knowledge in a multitude of information systems audit process areas. Information Systems Audit and Control Association (ISACA) standards and guidelines, audit risk, and audit fieldwork are just a few knowledge requirements CISA candidates must master.

Objectives

Information Systems Auditing: The IS Audit Testing Process is part of an electronic booklets series providing comprehensive IS audit planning, study, evaluation, and testing methods. Systemically, the series covers major steps in the IS audit processes not chronicled in ISACA standards and guidelines. In terms of content, these monographs convert selected audit standards into practical applications using detailed examples. These monographs also allow auditors to understand various steps and processes required to adequately initiate, document, and compile IT audit phases. Through these study assistants, a CISA student will acquire an appreciation for IT financial statement, government, and external auditing. Collectively, these monographs function as study guides for CISA examination preparation as well as audit reference manuals.

IS audit area testing mastery reflects professional experience and training. Regarding subject mastery, this booklet presents methods and techniques available for testing computer programs, files, and information systems; which can be translated, if practiced, into professional experience. Chronologically, this monograph describes required audit steps performed during an audit area assignment. Specifically, statistical and non-statistical testing is described from an ISA’s perspective, while simultaneously presenting other equivalent audit standards and guidelines. Furthermore, audit risk reassessment is discussed at this monograph’s conclusion.

Related Material

To enhance certification candidate preparation, Boson Software offers practice tests traversing the ISACA CISA examination domains. These practice tests are excellent knowledge diagnostic and test simulation tools, furnishing a variety of question formats for the purchaser. Lastly, the practice tests are customizable, therefore, allowing selected CISA domain study.

Table of Contents

Introduction

1.0 Testing Objectives

1.1 Testing Materiality

1.2 Testing Design

2.0 Testing Methodologies

2.1 Statistical Testing Methodologies

2.2 Non-Statistical Testing Methodologies

3.0 Sampling Size Selection

4.0 Sampling Methodologies

5.0 Conducting Tests

5.1 CAAT Testing

6.0 Testing Evaluation

7.0 Test Documentation

8.0 Assessing Risk

Appendix A

Appendix B

Appendix C

Acronyms

Glossary

Bibliography

Biography

Introduction¹

IS audit testing completes what is commonly called audit fieldwork. Logically, after completing the IS audit study and evaluation of controls process, auditors are prepared to perform selected statistical and/or non-statistical testing of transactions/events/cycles (Table 1.1). Testing an audit area, statistically and/or non-statistically, is the culmination of an ISA’s desired Audit Assurance

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