Information Systems Auditing. The IS Audit Testing Process (Academic - 2nd Edition)

      Аннотация: IT audit area testing mastery reflects professional experience and training. Regarding subject mastery, this booklet presents methods and techniques available for testing computer programs, files, and information systems; which can be translated, if practiced, into professional experience. Chronologically, this monograph describes essential audit steps performed during an audit area assignment. Specifically, statistical and non-statistical testing is described from an information systems audit perspective, while simultaneously presenting other equivalent audit standards and guidelines. Furthermore, an audit risk reassessment discussion occurs at this monograph’s conclusion.

Ключевые слова: Auditing, information systems, sampling methods, Quantitative Tests, Test Objectives