IT auditing : the practitioner's guide to IT audit

"More than ever, technology is indispensable to business operations and recordkeeping, so people skilled in computer automation-IT auditors-have become an essential part of the financial audit team. This book is a comprehensive guide to the IT audit discipline, and to the impact of abstraction...

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Bibliographic Details
Main Author Savin, Jerald (Author)
Format Electronic eBook
LanguageEnglish
Published New York, NY : Routledge, 2025.
Subjects
Online AccessFull text
ISBN9781032689388
1032689382
9781040259771
1040259774
9781040259764
1040259766
9781032689333
1032689331
9781032678665
1032678666
Physical Description1 online resource.

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100 1 |a Savin, Jerald,  |e author. 
245 1 0 |a IT auditing :  |b the practitioner's guide to IT audit /  |c Jerald M. Savin. 
264 1 |a New York, NY :  |b Routledge,  |c 2025. 
300 |a 1 online resource. 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
505 0 |a Introduction to IT auditing -- IT audit's big questions -- IT risks and internal controls -- Auditing IT governance -- Auditing IT management -- Auditing IT infrastructure -- Auditing cloud services -- Enterprise business systems (EBS) -- Auditing data -- Auditing IT resource acquisition -- Auditing basic IT practices -- Auditing IT service management -- Auditing IT assurance, compliance, and improvement -- Auditing cybersecurity -- Conducting IT audits -- Preparing system and organization controls (SOC) reports -- Modeling : an essential audit skill -- Technology trends and their potential impact on IT auditing -- Professional guidance -- Epilogue : the unfinishable chapter. 
506 |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty 
520 |a "More than ever, technology is indispensable to business operations and recordkeeping, so people skilled in computer automation-IT auditors-have become an essential part of the financial audit team. This book is a comprehensive guide to the IT audit discipline, and to the impact of abstraction on businesses. Developments including Robotic Process Automation (RPA) and artificial intelligence (AI) mean that businesses are moving from a physical world to an abstracted digital world, increasing reliance on systems, their design, their implementation and on those that oversee and maintain these systems-often parties outside the businesses' control. Though the implications of these shifts go far beyond IT auditing, this book focuses on what IT auditors need to know in this new environment, such as: How to understand abstracted services and appropriate internal business controls How to evaluate situations where physicality has been replaced by abstracted services How to understand and adapt to the impact of abstracted services on objectives, operations, decision-making, and risk management, including changing risk profiles and introducing new risks. In the wake of the CPA Evolution project, this book will be an essential resource for readers seeking Certified Public Accountant (CPA) certification, as well as for business leaders and risk management professionals who need to understand the benefits and challenges of ever-increasing automation and its concurrent abstraction of physical reality"--  |c Provided by publisher. 
588 |a OCLC-licensed vendor bibliographic record. 
650 0 |a Information technology  |x Auditing. 
650 0 |a Information technology  |x Management. 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
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