Information Technology Auditing
4th Edition
About This Book
This book provides a comprehensive overview of the principles and practices of information technology auditing, focusing on the integration of IT controls into the broader audit process. It covers the evaluation of internal controls, risk assessment, and the application of auditing standards within complex technological environments.
Book Review | Amerbach
Information Technology Auditing by James A. Hall serves as a foundational resource for students and practitioners navigating the intersection of accounting and information technology. The book is structured to provide a rigorous examination of how IT infrastructure influences the audit process, emphasizing the necessity of internal controls in modern business environments. Throughout the text, Hall addresses the critical components of IT governance, system development life cycles, and the specific risks associated with database management and network security. The scope of the book is broad, covering both the theoretical underpinnings of auditing standards and the practical application of these concepts in real-world scenarios. A notable characteristic of this work is its systematic approach to explaining complex technical concepts in a manner accessible to those with an accounting background. By detailing the audit trail, data integrity, and the impact of emerging technologies on financial reporting, the book ensures that readers understand the technical requirements of the audit function. The organization of the material allows for a logical progression from basic control concepts to more advanced topics such as disaster recovery and forensic auditing. The book is particularly well-suited for undergraduate students in accounting or information systems programs, as well as professionals seeking to enhance their understanding of IT audit procedures. Its focus on the integration of technology into the audit workflow makes it a relevant tool for those preparing for professional examinations. From an Amerbach perspective, this book occupies a significant place in the academic study of accounting information systems. It effectively bridges the gap between traditional auditing practices and the demands of a digital-first business landscape, providing a clear framework for evaluating the reliability and security of information systems. By grounding its discussion in established auditing principles, the book remains a reliable reference for understanding the evolving role of the auditor in the age of information technology.
Academic Use
Auditing and Accounting Information Systems courses
Who Is It For?
Accounting and information systems students and professionals preparing for IT audit certifications.
Table of Contents
- 1. Auditing, Assurance, and Internal Control. 2. Auditing IT Governance and Management. 3. Auditing the Systems Development Life Cycle. 4. Auditing IT Operations. 5. Auditing Database Management Systems. 6. Auditing Data Communications and Networks. 7. Auditing Internet and E-Commerce Systems. 8. Auditing Information Security. 9. Auditing Disaster Recovery and Business Continuity. 10. Auditing Application Controls. 11. Auditing Computer-Assisted Audit Techniques.