It Auditing and Sarbanes-Oxley Compliance: Key Strategies for Business Improvement

ISBN-13: 9780367386504 / Angielski / Miękka / 2019 / 305 str.

Dimitris N. Chorafas

Opis

Written as a contribution to the accounting and auditing professions, this book links two key strategies for business improvement: information technology auditing and Sarbanes-Oxley compliance. Both require ethical accounting practices, focused auditing activities, a functioning system of internal control, and a close watch by the board’s audit committee and CEO. All of the concepts are reviewed in detail and reinforced with case studies that demonstrate the proper steps needed for complete analysis. Those companies that make good use of the procedures in this book will avoid the lure of easy money that moved Enron and Worldcom from world class organizations to colossal disasters.

Spis treści

MANAGEMENT CONTROL. Internal Control and Information Technology. Case Studies on Internal Control’s Contribution. Auditing Functions. Internal and External Audit. The Board’s Accountability for Audit. CASE STUDIES ON AUDITING A COMPANY’S INFORMATION TECHNOLOGY. Auditing the Information Technology Functions. Strategic IT Auditing: A Case Study. A Constructive View – Suggestions for IT Restructuring. A Broader Perspective of IT Auditing. TECHNICAL EXAMPLES IN AUDITING IT FUNCTIONS. Auditing IT Response Time and Reliability. Auditing the Security System. CAN IT HELP IN COMPLIANCE? THE CASE OF SOX. Sarbanes-Oxley Compliance and IT’s Contribution. What If: Backtesting Sarbanes-Oxley. INDEX.

O autorze

Chorafas, Dimitris N.