16 Dec A New Auditor’s Guide to Planning, Performing, and Presenting IT Audits

Year of Publication: 2010
Author: Nelson Gibbs, Divakar Jain, Amitesh Joshi, Surekha Muddamsetti Sarabjot Singh

Information technology is a highly dynamic, rapidly changing environment. IT auditors are expected to stay current with the latest tools, technologies, and trends, and may need to do additional research to prepare for specific audits. This book is designed to help aspiring and active internal auditors take a step back and understand the general process and activities involved in conducting an audit around technology.

A New Auditor’s Guide to Planning, Performing, and Presenting IT Audits is primarily based on:

  • The IIA’s International Professional Practices Framework (IPPF).
  • The IIA’s Global Technology Audit Guides (GTAGs).·
  • ISACA’s IS Guidelines, Standards, and Procedures.·
  • Guidance issued by the Committee of Sponsoring Organisations of the Tread way Commission (COSO).·
  • Other relevant recognised industry standards and organisations.

 

This book uses a simplified four-layer technology model of networks, operating systems ,databases, and applications. It provides easily understandable concepts of the technologyenvironment that can be applied in most organisations with little modification.