05658nam 2200697 450 991081431790332120220518015245.01-118-23319-01-118-80102-41-118-22245-8(CKB)2670000000494511(EBL)843635(SSID)ssj0001084855(PQKBManifestationID)11591485(PQKBTitleCode)TC0001084855(PQKBWorkID)11035023(PQKB)10468296(OCoLC)856579627(MiAaPQ)EBC843635(DLC) 2013034024(Au-PeEL)EBL843635(CaPaEBR)ebr10827582(CaONFJC)MIL563495(EXLCZ)99267000000049451120140125h20132013 uy 0engur|n|---|||||txtccrIT auditing and application controls for small and mid-sized enterprises revenue, expenditure, inventory, payroll, and more /Jason Wood, William Brown, Harry HoweHoboken, New Jersey :John Wiley & Sons, Incorporation,2013.©20131 online resource (795 p.)Wiley corporate F & ADescription based upon print version of record.1-118-07261-8 Includes bibliographical references and index.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 OUTCOMESTHE "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 CLEARINGHOUSE OF FINANCIAL INFORMATION; CHART OF ACCOUNTS FOR QUICKBOOKS; SME RISKS SPECIFIC TO THE GENERAL LEDGER AND THE CHART OF ACCOUNTSASSERTIONS 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; SUMMARYChapter 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 ASSESSMENTSCROSS-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; SUMMARYChapter 12: Key Reports and Report Writers Risk ExposuresEssential 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 generWiley corporate F & A series.Information technologyAuditingSmall businessInformation technologyInformation technologyAuditing.Small businessInformation technology.658.150285Wood Jason1976-1635433Brown William(Business writer)375464Howe Harry1952-1635434MiAaPQMiAaPQMiAaPQBOOK9910814317903321IT auditing and application controls for small and mid-sized enterprises3976206UNINA