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Record Nr. |
UNINA9910814317903321 |
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Autore |
Wood Jason <1976-> |
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Titolo |
IT auditing and application controls for small and mid-sized enterprises : revenue, expenditure, inventory, payroll, and more / / Jason Wood, William Brown, Harry Howe |
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Pubbl/distr/stampa |
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Hoboken, New Jersey : , : John Wiley & Sons, Incorporation, , 2013 |
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©2013 |
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ISBN |
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1-118-23319-0 |
1-118-80102-4 |
1-118-22245-8 |
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Descrizione fisica |
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1 online resource (795 p.) |
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Collana |
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Altri autori (Persone) |
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BrownWilliam (Business writer) |
HoweHarry <1952-> |
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Disciplina |
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Soggetti |
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Information technology - Auditing |
Small business - Information technology |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Cover; Series; Title Page; Copyright; Dedication; Preface; Acknowledgments; Chapter 1: Why Is IT Auditing Important to the Financial Auditor and the Financial Statement Audit?; MANAGEMENT'S ASSERTIONS AND THE IT AUDIT; OBJECTIVES OF DATA PROCESSING FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs); SPECIAL CHALLENGES FACING SMEs; RESEARCH CONFIRMING THE RISKS ASSOCIATED WITH SMEs; A FRAMEWORK FOR EVALUATING RISKS AND CONTROLS, COMPENSATORY CONTROLS, AND REPORTING DEFICIENCIES; SUMMARY: THE ROAD AHEAD; Chapter 2: General Controls for the SME; GENERAL CONTROLS: SCOPE AND OUTCOMES |
THE "COSO PROCESS"-PUTTING IT ALL TOGETHER: FINANCIAL STATEMENTS, ASSERTIONS, RISKS, CONTROL OBJECTIVES, AND CONTROLSSUMMARY; Chapter 3: Application-Level Security; KEY CONSIDERATIONS; INITIAL SECURITY SETUP; SECURITY ROLE DESIGN; PASSWORD CONFIGURATION; SEGREGATION OF DUTIES; PERSONNEL, ROLES, AND TASKS; ACCESS REVIEWS; HUMAN ERROR; SUMMARY; Chapter 4: General Ledger and the IT Audit; THE GENERAL LEDGER: A |
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CLEARINGHOUSE OF FINANCIAL INFORMATION; CHART OF ACCOUNTS FOR QUICKBOOKS; SME RISKS SPECIFIC TO THE GENERAL LEDGER AND THE CHART OF ACCOUNTS |
ASSERTIONS UNDERLYING THE FINANCIAL STATEMENTS AND GENERAL LEDGER CONTROLSIT CONTROLS, THE TRANSACTION LEVEL, AND THE GENERAL LEDGER; SUMMARY; Chapter 5: The Revenue Cycle; RISK EXPOSURES AND SUBPROCESSES; APPLICATION CONTROLS, REVENUE CYCLE RISKS, AND RELATED AUDIT PROCEDURES; SUMMARY; Chapter 6: The Expenditure Cycle; RISK EXPOSURES AND SUBPROCESSES; APPLICATION CONTROLS, EXPENDITURE CYCLE RISKS, AND RELATED AUDIT PROCEDURES; SUMMARY; Chapter 7: The Inventory Cycle; RISK EXPOSURES AND SUBPROCESSES; APPLICATION CONTROLS, INVENTORY CYCLE RISKS, AND RELATED AUDIT PROCEDURES; SUMMARY |
Chapter 8: The Payroll CycleRISK EXPOSURES AND SUBPROCESSES; APPLICATION CONTROLS, PAYROLL CYCLE RISKS, AND RELATED AUDIT PROCEDURES; SUMMARY; Chapter 9: Risk, Controls, Financial Reporting, and an Overlay of COSO on COBIT; PCAOB WARNINGS: INSUFFICIENT EVIDENCE TO SUPPORT OPINIONS; HOW WE GOT HERE: A HISTORICAL PERSPECTIVE; RISK; RISK AND FRAUD; CONTROLS; FINANCIAL REPORTING; PCAOB GUIDANCE ON IT CONTROLS; INTEGRATING COSO, COBIT, AND THE PCAOB; SUMMARY; Chapter 10: Integrating the IT Audit into the Financial Audit; RISKS, MATURITY, AND ASSESSMENTS |
CROSS-REFERENCING COBIT TO THE PCAOB AND COSOPLAN AND ORGANIZE; PROGRAM DEVELOPMENT AND CHANGE; COMPUTER OPERATIONS AND ACCESS TO PROGRAMS AND DATA; MONITOR AND EVALUATE; SUMMARY; Chapter 11: Spreadsheet and Desktop Tool Risk Exposures; SPECIFIC TYPES OF RISKS AND EXPOSURES; RESEARCH ON ERRORS IN SPREADSHEETS; COMPLIANCE DIMENSIONS OF SPREADSHEET RISK EXPOSURES; SPREADSHEET AUDITING TOOLS; GOVERNANCE OF SPREADSHEETS AND DESKTOP TOOLS; CONTROL CONSIDERATIONS; AUDITING CONTROLS AND CREATING A BASELINE; LIFE AFTER THE BASELINE: MAINTAINING SPREADSHEETS AND DESKTOP TOOLS; SUMMARY |
Chapter 12: Key Reports and Report Writers Risk Exposures |
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Sommario/riassunto |
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Essential guidance for the financial auditor in need of a working knowledge of IT If you're a financial auditor needing working knowledge of IT and application controls, Automated Auditing Financial Applications for Small and Mid-Sized Businesses provides you with the guidance you need. Conceptual overviews of key IT auditing issues are included, as well as concrete hands-on tips and techniques. Inside, you'll find background and guidance with appropriate reference to material published by ISACA, AICPA, organized to show the increasing complexity of systems, starting with gener |
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