CORE CONCEPTS OF INFORMATION TECHNOLOGY AUDITING WITH CD

This text provides a concise, non-technical approach to information technology (IT) auditing, integrating IT auditing concepts into the course. As a succinct, yet comprehensive text, it can be used as a supplemental resource in undergraduate and graduate Financial Auditing or Accounting Information Systems (AIS) courses. It also has the breadth and depth of coverage to allow it to be used as a standalone text in an IT Auditing class. It takes a "how to," risk approach to IT audit, and covers in detail the risks associated with IS Deployment, IS operations, networks and telecommunications, and e-business.
Auditors, in particular, have been affected by recent events associated with the Sarbanes-Oxley Act, Statement of Auditing Standards 94, and Statement of Auditing Standards 99. As a result, auditors are required to more closely examine risks and controls associated with information technology. This text incorporates all the new rules and regulations and provides insight and guidance to students, illustrating how auditors are affected by these sweeping changes in the profession.

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.

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.