Computer auditing
著者
書誌事項
Computer auditing
Pitman, 1991
3rd ed
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注記
Bibliography: p. 269-270
Includes index
内容説明・目次
内容説明
The 1990s takes us into the third age of computer auditing - the age of mature theory, recognized best practice and distinctive professional qualifications. The third edition of "Computer Auditing" which incorporates an extensive rewrite of many sections, a large amount of new material and a major change in presentation - reflects the maturity of the state of the art. The book is primarily addressed to the auditor who is not a technical specialist - but who, being an auditor, needs to be a computer auditor. However, the text addresses the relevant technical issues to the necessary extent. No auditor, being a computer auditor, can avoid them, or should wish to do so. We can at last say that all auditors are indeed computer auditors - though some do still need to be more technically specialized than others. This third edition reflects the increasing pace of implementation of information technology.
New material covers such subjects as: trends in IT and their impact on auditors; audit of forward planning; developments in networks, electronic data interchange and multi-user systems; automated auditing procedures; use of packages (either on their own or in conjunction with systems developed in-house); variety in methods of developing systems; user developing and implementing their own systems with limited (if any) recourse to technical specialists; legal developments. We have also sought to include more material in the form of checklists and questionnaires. We believe that audit is, above all, a set of practical tasks rather than theoretical exercises.
目次
- Part 1 State of the art: overall management objectives - overview
- computer auditing - overview
- trends in IT and their impact on auditors. Part 2 Audit objectives and approach: internal and external audit objectives
- competence of auditors
- integration of audit work
- auditing the forward planning of IT
- risk analysis techniques in computer auditing
- computer crime fraud and misuse. Part 3 Automating the audit process: audit automation - overview
- expert systems. Part 4 Control and audit of computer installations: computer installations - general principles of control
- systems software
- control of computer bureau and time-sharing services. Part 5 Controls and audit of systems development, acquisition and maintenance: control of system development - overview
- control of system development - "classical" procedures
- control of system . development. and supplementary procedures. Part 6 Control and audit of commputer applications: computer applications - general principles of conntrol
- control of networks and teleprocessing
- control of microcomputer systems. Part 7 Computer-assisted audit techniques: computer-assisted audit techniques
- audit enquiry programs
- evaluation and selection of enquiry programs
- enquiry program case study
- other computer-assisted audit techniques
- test data method.
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