Information Technology Control and Audit

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The is book is designed to meet the increasing need of audit and control professionals to understand information technology (IT) and the controls required to manage this key resource. The is book is designed to meet the increasing need of audit and control professionals to understand information technology (IT) and the controls required to manage this key resource. The role of information technology (IT) control and audit has become a critical mechanism for ensuring the integrity of information systems (IS) and the reporting of organization finances to avoid and hopefully prevent future financial fiascos such as Enron and WorldCom. Global economies are more interdependent than ever and geopolitical risks impact everyone. Electronic infrastructure and commerce are integrated in business processes around the globe. Corporate and information processing management recognized that computers were key resources for competing in the business environment and similar to other valuable business resource within the organization, and therefore, the need for control and audit ability is critical. Professional associations and organizations, and government entities recognized the need for IT control and audit ability