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Auditor's guide to IT auditing [[electronic resource] /] / Richard E. Cascarino
| Auditor's guide to IT auditing [[electronic resource] /] / Richard E. Cascarino |
| Autore | Cascarino Richard |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2012 |
| Descrizione fisica | 1 online resource (456 p.) |
| Disciplina | 658/.0558 |
| Altri autori (Persone) | CascarinoRichard |
| Collana | Wiley corporate F&A series |
| Soggetto topico |
Electronic data processing - Auditing
Auditing |
| ISBN |
1-119-20372-4
1-118-23907-5 1-280-58854-3 9786613618375 1-118-22584-8 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Auditor's Guide to IT Auditing; Contents; Preface; PART I: IT AUDIT PROCESS; Chapter 1: Technology and Audit; Technology and Audit; Batch and Online Systems; Electronic Data Interchange; Electronic Business; Cloud Computing; Chapter 2: IT Audit Function Knowledge; Information Technology Auditing; What Is Management?; Management Process; Understanding the Organization's Business; Establishing the Needs; Identifying Key Activities; Establish Performance Objectives; Decide the Control Strategies; Implement and Monitor the Controls; Executive Management's Responsibility and Corporate Governance
Audit RoleConceptual Foundation; Professionalism within the IT Auditing Function; Relationship of Internal IT Audit to the External Auditor; Relationship of IT Audit to Other Company Audit Activities; Audit Charter; Charter Content; Outsourcing the IT Audit Activity; Regulation, Control, and Standards; Chapter 3: IT Risk and Fundamental Auditing Concepts; Computer Risks and Exposures; Effect of Risk; Audit and Risk; Audit Evidence; Conducting an IT Risk-Assessment Process; NIST SP 800 30 Framework; ISO 27005; The "Cascarino Cube"; Reliability of Audit Evidence; Audit Evidence Procedures Responsibilities for Fraud Detection and PreventionNotes; Chapter 4: Standards and Guidelines for IT Auditing; IIA Standards; Code of Ethics; Advisory; Aids; Standards for the Professional Performance of Internal Auditing; ISACA Standards; ISACA Code of Ethics; COSO: Internal Control Standards; BS 7799 and ISO 17799: IT Security; NIST; BSI Baselines; Note; Chapter 5: Internal Controls Concepts Knowledge; Internal Controls; Cost/Benefit Considerations; Internal Control Objectives; Types of Internal Controls; Systems of Internal Control; Elements of Internal Control Manual and Automated SystemsControl Procedures; Application Controls; Control Objectives and Risks; General Control Objectives; Data and Transactions Objectives; Program Control Objectives; Corporate IT Governance; COSO and Information Technology; Governance Frameworks; Notes; Chapter 6: Risk Management of the IT Function; Nature of Risk; Risk-Analysis Software; Auditing in General; Elements of Risk Analysis; Defining the Audit Universe; Computer System Threats; Risk Management; Notes; Chapter 7: Audit Planning Process; Benefits of an Audit Plan; Structure of the Plan; Types of Audit Chapter 8: Audit ManagementPlanning; Audit Mission; IT Audit Mission; Organization of the Function; Staffing; IT Audit as a Support Function; Planning; Business Information Systems; Integrated IT Auditor versus Integrated IT Audit; Auditees as Part of the Audit Team; Application Audit Tools; Advanced Systems; Specialist Auditor; IT Audit Quality Assurance; Chapter 9: Audit Evidence Process; Audit Evidence; Audit Evidence Procedures; Criteria for Success; Statistical Sampling; Why Sample?; Judgmental (or Non-Statistical) Sampling; Statistical Approach; Sampling Risk; Assessing Sampling Risk Planning a Sampling Application |
| Record Nr. | UNINA-9910141312103321 |
Cascarino Richard
|
||
| Hoboken, N.J., : Wiley, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Auditor's guide to IT auditing [[electronic resource] /] / Richard E. Cascarino
| Auditor's guide to IT auditing [[electronic resource] /] / Richard E. Cascarino |
| Autore | Cascarino Richard |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2012 |
| Descrizione fisica | 1 online resource (456 p.) |
| Disciplina | 658/.0558 |
| Altri autori (Persone) | CascarinoRichard |
| Collana | Wiley corporate F&A series |
| Soggetto topico |
Electronic data processing - Auditing
Auditing |
| ISBN |
1-119-20372-4
1-118-23907-5 1-280-58854-3 9786613618375 1-118-22584-8 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Auditor's Guide to IT Auditing; Contents; Preface; PART I: IT AUDIT PROCESS; Chapter 1: Technology and Audit; Technology and Audit; Batch and Online Systems; Electronic Data Interchange; Electronic Business; Cloud Computing; Chapter 2: IT Audit Function Knowledge; Information Technology Auditing; What Is Management?; Management Process; Understanding the Organization's Business; Establishing the Needs; Identifying Key Activities; Establish Performance Objectives; Decide the Control Strategies; Implement and Monitor the Controls; Executive Management's Responsibility and Corporate Governance
Audit RoleConceptual Foundation; Professionalism within the IT Auditing Function; Relationship of Internal IT Audit to the External Auditor; Relationship of IT Audit to Other Company Audit Activities; Audit Charter; Charter Content; Outsourcing the IT Audit Activity; Regulation, Control, and Standards; Chapter 3: IT Risk and Fundamental Auditing Concepts; Computer Risks and Exposures; Effect of Risk; Audit and Risk; Audit Evidence; Conducting an IT Risk-Assessment Process; NIST SP 800 30 Framework; ISO 27005; The "Cascarino Cube"; Reliability of Audit Evidence; Audit Evidence Procedures Responsibilities for Fraud Detection and PreventionNotes; Chapter 4: Standards and Guidelines for IT Auditing; IIA Standards; Code of Ethics; Advisory; Aids; Standards for the Professional Performance of Internal Auditing; ISACA Standards; ISACA Code of Ethics; COSO: Internal Control Standards; BS 7799 and ISO 17799: IT Security; NIST; BSI Baselines; Note; Chapter 5: Internal Controls Concepts Knowledge; Internal Controls; Cost/Benefit Considerations; Internal Control Objectives; Types of Internal Controls; Systems of Internal Control; Elements of Internal Control Manual and Automated SystemsControl Procedures; Application Controls; Control Objectives and Risks; General Control Objectives; Data and Transactions Objectives; Program Control Objectives; Corporate IT Governance; COSO and Information Technology; Governance Frameworks; Notes; Chapter 6: Risk Management of the IT Function; Nature of Risk; Risk-Analysis Software; Auditing in General; Elements of Risk Analysis; Defining the Audit Universe; Computer System Threats; Risk Management; Notes; Chapter 7: Audit Planning Process; Benefits of an Audit Plan; Structure of the Plan; Types of Audit Chapter 8: Audit ManagementPlanning; Audit Mission; IT Audit Mission; Organization of the Function; Staffing; IT Audit as a Support Function; Planning; Business Information Systems; Integrated IT Auditor versus Integrated IT Audit; Auditees as Part of the Audit Team; Application Audit Tools; Advanced Systems; Specialist Auditor; IT Audit Quality Assurance; Chapter 9: Audit Evidence Process; Audit Evidence; Audit Evidence Procedures; Criteria for Success; Statistical Sampling; Why Sample?; Judgmental (or Non-Statistical) Sampling; Statistical Approach; Sampling Risk; Assessing Sampling Risk Planning a Sampling Application |
| Record Nr. | UNINA-9910820071803321 |
|
Cascarino Richard
|
||
| Hoboken, N.J., : Wiley, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate fraud and internal control [[electronic resource] ] : a framework for prevention / / Richard E. Cascarino
| Corporate fraud and internal control [[electronic resource] ] : a framework for prevention / / Richard E. Cascarino |
| Autore | Cascarino Richard |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2013 |
| Descrizione fisica | 1 online resource (402 p.) |
| Disciplina | 658.4/73 |
| Collana | The Wiley corporate F & A series |
| Soggetto topico |
Fraud - Prevention
Auditing, Internal |
| ISBN |
1-118-42172-8
1-119-20388-0 1-283-66511-5 1-118-41980-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Corporate Fraud and Internal Control : A Framework for Prevention; Contents; Preface; 1 Nature of Fraud; FRAUD AND IRREGULARITIES: DEFINITIONS AND CONCEPTS; Victims of Fraud; Nature of Fraud; Pressure or Motivation; Red Flags; Types of Fraud; COST OF FRAUD; Costs of Corruption; NOTES; 2 Elements of the Crimes of Theft and Fraud; DOCUMENT FRAUD; CORROBORATING DOCUMENTS; PROCUREMENT FRAUD; Price Fixing; Bid Rigging; Supply of Defective Products and Product Substitution; Defective Pricing; Cost/Labor Mischarging; BRIBERY AND CORRUPTION; INDUSTRIAL ESPIONAGE; CHECK FRAUD AND MONEY LAUNDERING
NOTES3 Frauds Against the Individual; ONLINE AUCTION FRAUD; Controls to Prevent Online Auction Fraud; CONSUMER FRAUDS; Controls to Identify Rogue Dialers; Lottery/Prize Scams; Controls to Identify Lottery/Prize Scams; TELEPHONE FRAUDS; Controls to Identify Telephone Frauds; CHARITY FRAUDS; Controls to Identify Charity Frauds; MISREPRESENTATION OF MATERIAL FACTS; CONCEALMENT OF MATERIAL FACTS; Controls to Identify Misrepresentation or Concealment; ADVANCE FEES (4-1-9) FRAUDS; Controls to Avoid 4-1-9 Frauds; "MIDDLEMAN" FRAUDS; BAIT AND SWITCH; Controls to Prevent Bait-and-Switch Fraud; LARCENY EXTORTIONCOUNTERFEIT GOODS AND INTELLECTUAL PROPERTY; AFFINITY FRAUDS; Controls to Identify Affinity Frauds; PYRAMID SCHEMES; Controls to Identify Pyramid Schemes; PONZI SCHEMES; Controls to Identify Ponzi Frauds; CAREER OPPORTUNITIES; Identifying Career Opportunity Frauds; CASH RECOVERY FRAUDS; 4 Frauds Against the Organization; BANKRUPTCY FRAUD; CHECK FRAUD; OBTAINING FRAUDULENT LOANS; Internal Controls to Prevent Loan Fraud; UNSOLICITED ORDERS; Internal Controls to Detect Unsolicited Order Fraud; EMBEZZLEMENT; Internal Controls to Detect Embezzlement; BRIBERY; CORRUPTION CONFLICTS OF INTERESTInternal Controls to Prevent Conflicts of Interest; BREACH OF FIDUCIARY DUTY; THEFT OF TRADE SECRETS; Internal Controls to Prevent Theft of Trade Secrets or to Seek Redress for such Theft; FALSE CLAIMS; Health Care Fraud; Pharmaceutical-Related Fraud; Construction and Procurement Frauds; Defense Fraud; Disaster Relief Fraud; Overseas Reconstruction Fraud; Research Fraud; Internal Controls to Prevent Claims Fraud; FALSE CONVEYANCING; TUNNELING; CONSPIRACY; LAPPING; KITING; Internal Controls to Prevent and Detect Lapping and Kiting; FRAUDULENT AFFILIATIONS COUNTERFEIT MONEYBENEFIT FRAUDS; INSURANCE FRAUD; Property Insurance; Fire Insurance; Automobile Insurance; Life Insurance; PAYMENT CARD FRAUDS; PENSION FRAUDS; TAX FRAUD; INSIDER TRADING AND MARKET ABUSE; CLICK FRAUD; Internal Controls for Detecting Click Fraud; COUNTERFEIT GOODS AND INTELLECTUAL PROPERTY; PROCUREMENT FRAUD; NOTES; 5 Fighting Corruption; BRIBERY IN CONTRACTS; How Does Bribery Occur?; Procurement Planning; Product Design; Advertising; Invitation to Bid; Prequalification of Bidders; Technical Evaluation; Financial Evaluation; Postqualification; Contract Award Contract Implementation |
| Record Nr. | UNINA-9910141402803321 |
|
Cascarino Richard
|
||
| Hoboken, N.J., : John Wiley & Sons, c2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate fraud and internal control [[electronic resource] ] : a framework for prevention / / Richard E. Cascarino
| Corporate fraud and internal control [[electronic resource] ] : a framework for prevention / / Richard E. Cascarino |
| Autore | Cascarino Richard |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2013 |
| Descrizione fisica | 1 online resource (402 p.) |
| Disciplina | 658.4/73 |
| Collana | The Wiley corporate F & A series |
| Soggetto topico |
Fraud - Prevention
Auditing, Internal |
| ISBN |
1-118-42172-8
1-119-20388-0 1-283-66511-5 1-118-41980-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Corporate Fraud and Internal Control : A Framework for Prevention; Contents; Preface; 1 Nature of Fraud; FRAUD AND IRREGULARITIES: DEFINITIONS AND CONCEPTS; Victims of Fraud; Nature of Fraud; Pressure or Motivation; Red Flags; Types of Fraud; COST OF FRAUD; Costs of Corruption; NOTES; 2 Elements of the Crimes of Theft and Fraud; DOCUMENT FRAUD; CORROBORATING DOCUMENTS; PROCUREMENT FRAUD; Price Fixing; Bid Rigging; Supply of Defective Products and Product Substitution; Defective Pricing; Cost/Labor Mischarging; BRIBERY AND CORRUPTION; INDUSTRIAL ESPIONAGE; CHECK FRAUD AND MONEY LAUNDERING
NOTES3 Frauds Against the Individual; ONLINE AUCTION FRAUD; Controls to Prevent Online Auction Fraud; CONSUMER FRAUDS; Controls to Identify Rogue Dialers; Lottery/Prize Scams; Controls to Identify Lottery/Prize Scams; TELEPHONE FRAUDS; Controls to Identify Telephone Frauds; CHARITY FRAUDS; Controls to Identify Charity Frauds; MISREPRESENTATION OF MATERIAL FACTS; CONCEALMENT OF MATERIAL FACTS; Controls to Identify Misrepresentation or Concealment; ADVANCE FEES (4-1-9) FRAUDS; Controls to Avoid 4-1-9 Frauds; "MIDDLEMAN" FRAUDS; BAIT AND SWITCH; Controls to Prevent Bait-and-Switch Fraud; LARCENY EXTORTIONCOUNTERFEIT GOODS AND INTELLECTUAL PROPERTY; AFFINITY FRAUDS; Controls to Identify Affinity Frauds; PYRAMID SCHEMES; Controls to Identify Pyramid Schemes; PONZI SCHEMES; Controls to Identify Ponzi Frauds; CAREER OPPORTUNITIES; Identifying Career Opportunity Frauds; CASH RECOVERY FRAUDS; 4 Frauds Against the Organization; BANKRUPTCY FRAUD; CHECK FRAUD; OBTAINING FRAUDULENT LOANS; Internal Controls to Prevent Loan Fraud; UNSOLICITED ORDERS; Internal Controls to Detect Unsolicited Order Fraud; EMBEZZLEMENT; Internal Controls to Detect Embezzlement; BRIBERY; CORRUPTION CONFLICTS OF INTERESTInternal Controls to Prevent Conflicts of Interest; BREACH OF FIDUCIARY DUTY; THEFT OF TRADE SECRETS; Internal Controls to Prevent Theft of Trade Secrets or to Seek Redress for such Theft; FALSE CLAIMS; Health Care Fraud; Pharmaceutical-Related Fraud; Construction and Procurement Frauds; Defense Fraud; Disaster Relief Fraud; Overseas Reconstruction Fraud; Research Fraud; Internal Controls to Prevent Claims Fraud; FALSE CONVEYANCING; TUNNELING; CONSPIRACY; LAPPING; KITING; Internal Controls to Prevent and Detect Lapping and Kiting; FRAUDULENT AFFILIATIONS COUNTERFEIT MONEYBENEFIT FRAUDS; INSURANCE FRAUD; Property Insurance; Fire Insurance; Automobile Insurance; Life Insurance; PAYMENT CARD FRAUDS; PENSION FRAUDS; TAX FRAUD; INSIDER TRADING AND MARKET ABUSE; CLICK FRAUD; Internal Controls for Detecting Click Fraud; COUNTERFEIT GOODS AND INTELLECTUAL PROPERTY; PROCUREMENT FRAUD; NOTES; 5 Fighting Corruption; BRIBERY IN CONTRACTS; How Does Bribery Occur?; Procurement Planning; Product Design; Advertising; Invitation to Bid; Prequalification of Bidders; Technical Evaluation; Financial Evaluation; Postqualification; Contract Award Contract Implementation |
| Record Nr. | UNINA-9910819517103321 |
|
Cascarino Richard
|
||
| Hoboken, N.J., : John Wiley & Sons, c2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate fraud and internal control workbook [[electronic resource] ] : a framework for prevention / / Richard E. Cascarino
| Corporate fraud and internal control workbook [[electronic resource] ] : a framework for prevention / / Richard E. Cascarino |
| Autore | Cascarino Richard |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., 2013 |
| Descrizione fisica | 1 online resource (188 p.) |
| Disciplina | 364.168 |
| Collana |
The Wiley corporate F&A series
THEi Wiley ebooks |
| Soggetto topico |
Fraud - Prevention
Auditing, Internal |
| ISBN |
1-119-20356-2
1-283-91730-0 1-118-47851-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. I. Questions and problems -- pt. II. Solutions. |
| Record Nr. | UNINA-9910141533803321 |
|
Cascarino Richard
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate fraud and internal control workbook [[electronic resource] ] : a framework for prevention / / Richard E. Cascarino
| Corporate fraud and internal control workbook [[electronic resource] ] : a framework for prevention / / Richard E. Cascarino |
| Autore | Cascarino Richard |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., 2013 |
| Descrizione fisica | 1 online resource (188 p.) |
| Disciplina | 364.168 |
| Collana |
The Wiley corporate F&A series
THEi Wiley ebooks |
| Soggetto topico |
Fraud - Prevention
Auditing, Internal |
| ISBN |
1-119-20356-2
1-283-91730-0 1-118-47851-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. I. Questions and problems -- pt. II. Solutions. |
| Record Nr. | UNINA-9910824863003321 |
|
Cascarino Richard
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||