Information technology auditing and Sarbanes-Oxley compliance have several overlapping characteristics. They 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. Written as a contribution to the accounting and auditing professions as well as to IT practitioners, IT Auditing and Sarbanes-Oxley Compliance: Key Strategies for Business Improvement links these two key business strategies and explains how to perform IT auditing in a comprehensive and strategic manner. Based on 46 years of experience as a consultant to the boards of major corporations in manufacturing and banking, the author addresses objectives, practices, and business opportunities expected from auditing information systems. Topics discussed include the concept of internal control, auditing functions, internal and external auditors, and the responsibilities of the board of directors. The book uses several case studies to illustrate and clarify the material. Its chapters analyze the underlying reasons for failures in IT projects and how they can be avoided, examine critical technical questions concerning information technology, discuss problems related to system reliability and response time, and explore issues of compliance. The book concludes by presenting readers with a what if scenario. If Sarbannes-Oxley legislation had passed the U.S. Congress in the late 1990s or even 2000, how might this have influenced the financial statements of Enron and Worldcom? We can never truly know the answer, but if companies make use of the procedures in this book, debacles such as these -- and those which led to the 2007-2008 credit and banking crisis -- will remain a distant memory.
Product Identifiers
Publisher
Taylor & Francis Ltd
ISBN-13
9781420086171
eBay Product ID (ePID)
96538241
Product Key Features
Author
Dimitris N. Chorafas
Publication Name
It Auditing and Sarbanes-Oxley Compliance: Key Strategies for Business Improvement
Format
Hardcover
Language
English
Subject
Accounting
Publication Year
2008
Type
Textbook
Number of Pages
305 Pages
Dimensions
Item Height
234mm
Item Width
156mm
Item Weight
680g
Additional Product Features
Title_Author
Dimitris N. Chorafas
Country/Region of Manufacture
United Kingdom
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