資源描述：
《ISACA電子雜志》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在行業(yè)資料-天天文庫。
1、WhatEveryITAuditorShouldKnowAboutScopinganITAuditTommieW.singleton,ph.d.,OneofthegreatthingsaboutacareerinITITAudITofIT:ApplyIngITAudITcIsA,cITp,cMA,cpA,isauditisthenumberofdifferentwaysthoseprIncIplesAndprAcTIcesanassociateprofessorofskillscanbeapplied.AsapartoftheinternalThedifficul
2、tyinscopingITinanexternalauditinformationsystems(IS)atauditfunction,ITauditorsaudittheITportfolioarisesfromthefactthataneffectiveITauditortheUniversityofAlabamaatofanentity.Thelargertheentity,themoreneedstoknowalotabouttheITspaceandBirmingham(USA),aMarshalldiverseandinterestingthe“ITs
3、pace,”1andtheitscomponents.ThisincludesasufficientlistISScholarandadirectormoredifferenttypesofauditsanITauditorcanofbestpractices,benchmarks,prescriptiveoftheForensicAccountingperform.Asapartofapublicaccountingfirm,statesandmodelsassociatedwitheachofthoseProgram.PriortoobtaininghisIT
4、auditorsaudittheportionofITspacerelatedcomponents,andasufficientknowledgeofadoctorateinaccountancyfromtofinancialreporting,inavarietyofbusinesses,varietyoftechnologies(i.e.,aneedtobeanexperttheUniversityofMississippiwhichshouldbeinterestingand,undeniably,incomputersandtechnologies).Fo
5、rinstance,(USA)in1995,Singletonwasisgreatexperience.Thatwouldinclude,forITauditorsareknowledgeableaboutsystemspresidentofasmall,value-publiclytradedcompanies,USSarbanes-Oxleydevelopmentlifecycle(SDLC),ITgovernance,addeddealerofaccountingActsection404auditsofcontrolsand,forallprojectma
6、nagement,accesscontrols/ITgeneralISusingmicrocomputers.entitiesrequiringfinancialaudits,ITcontrolscontrols(ITGC),networks,softwareandbusinessSingletonisalsoascholar-overfinancialreporting.AnITauditormayalsocontinuity(disasterrecovery).Asanexample,inin-residenceforITauditworkasaforensi
7、cspecialist(cyberforensics)thecaseofthelatter,ITauditorsneedtoknowallandforensicaccountingatwheretheobjectiveisusuallydirectedtowardofthemultiplepointsorbenchmarksthatneedtoCarrRiggsIngram,alargepotentialcrimesornefariousdeeds.Forexample,betested:thewrittenplan,assignmentofduties,regi
8、onalp
