Core Concepts of Information Technology Auditing

Offering concise, readable coverage of information technology auditing, this new book helps readers understand the impact of information and communication technologies on organizations and accountants, and shows how to apply IT-auditing techniques using computer-assisted auditing tools. The book also explores security issues, legal and ethical issues, and more. Describes the use of computer assisted audit techniques and computer fraud auditing Explains IT audit in the context of the CobiT(r) framework. Accompanied by a CD with ACL software, and an appendix contains an audit case requiring its usage. There is also and appendix of IT audit terminology and definitions.

Table of Contents:
Preface. About the Authors. Acknowledgments. Chapter 1. IT Audit Overview. Chapter 2. Legal and Ethical Issues for IT Auditors. Chapter 3. Information Technology Risks and Controls. Chapter 4. IT Deployment Risks. Chapter 5. Managing the IT Function. Chapter 6. IT Networks and Telecommunications Risks. Chapter 7. E-Business Risks. Chapter 8. Using Computer Assisted Audit Tools and Techniques (CAATTS). Chapter 9. Conducting the IT Audit. Chapter 10. Fraud and Forensic Auditing. Appendix A: Glossary. Appendix B: People State University-Auditing Payroll Using ACL. Index.

About the Author :
James E. Hunton earned his B.B.A. degree in accounting from West Texas State University. He received his M.B.A. degree in management from River College in Nashua, New Hampshire, and earned his Ph.D. in business administration (majoring in accounting and information systems) from the University of Texas at Arlington. Professor Hunton is also a certified public accountant (Texas). Stephanie M. Bryant, Ph.D., CPA, is an associate professor of Accounting at the University of South Florida, where she holds the position of Advisory Council Professor of Accounting. She previously taught at James Madison University, in Harrisonburg, Virginia, where she served as the director of the Accounting Information Systems Program. She earned both her B.S. in accounting and Ph.D. in accounting (concentration in information systems) at Louisiana State University. Dr. Bryant teaches graduate and undergraduate classes in consulting, accounting information systems, and information systems audit, and previously worked for KPMG Peat Marwick. Nancy A. Bagranoff received her A.A. degree from Briarcliff College, B.S. degree from the Ohio State University, and M.S. degree in accounting from Syracuse University. Her D.B.A. degree was conferred by the George Washington University in 1986 (accounting major and information systems minor). From 1973 to 1976, she was employed by General Electric in Syracuse, New York, where she completed the company's Financial Management Training Program. Dr. Bagranoff is a certified public accountant, licensed in the District of Columbia, since 1982. She taught at American University for many years and served as the chair of the Department of Accounting from 1995 to 1998.