ABSTRACT

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

part |2 pages

PART I: MANAGEMENT CONTROL

chapter 3|22 pages

Auditing Functions

chapter 4|22 pages

Internal and External Audit

chapter 5|18 pages

The Board’s Accountability for Audit

part |2 pages

PART II: CASE STUDIES ON AUDITING A COMPANY'S INFORMATION TECHNOLOGY

part |2 pages

PART III: TECHNICAL EXAMPLES IN AUDITING IT FUNCTIONS

chapter 10|22 pages

Auditing IT Response Time and Reliability

chapter 11|24 pages

Auditing the Security System

part |2 pages

PART IV: CAN IT HELP IN COMPLIANCE? THE CASE OF SOX

chapter 13|22 pages

What If: Backtesting Sarbanes-Oxley