IT Auditing and Application Controls for Small and Mid-Sized Enterprises : (Record no. 811533)

001 - CONTROL NUMBER
control field EBL843635
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS
additional material characteristics m d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr -n---------
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 131220s2013||||||| s|||||||||||eng|d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118222454
Terms of availability 85 (NL)
035 ## - SYSTEM CONTROL NUMBER
System control number (AU-PeEL)843635
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)865329691
040 ## - CATALOGING SOURCE
Original cataloging agency AU-PeEL
Language of cataloging eng
Transcribing agency AU-PeEL
Modifying agency AU-PeEL
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number QA76.9.A93
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 658.0558
-- 658/.0558
090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC)
Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) QA76.9.A93
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Wood, Jason.
245 10 - TITLE STATEMENT
Title IT Auditing and Application Controls for Small and Mid-Sized Enterprises :
Remainder of title Revenue, Expenditure, Inventory, Payroll, and More
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Hoboken :
Name of publisher, distributor, etc Wiley,
Date of publication, distribution, etc 2013.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (795 p.)
490 0# - SERIES STATEMENT
Series statement eBooks on Demand
490 1# - SERIES STATEMENT
Series statement Wiley Corporate F&A
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Cover; Series; Title Page; Copyright; Dedication; Preface; Acknowledgments; Chapter 1: Why Is IT Auditing Important to the Financial Auditor and the Financial Statement Audit?; MANAGEMENT'S ASSERTIONS AND THE IT AUDIT; OBJECTIVES OF DATA PROCESSING FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs); SPECIAL CHALLENGES FACING SMEs; RESEARCH CONFIRMING THE RISKS ASSOCIATED WITH SMEs; A FRAMEWORK FOR EVALUATING RISKS AND CONTROLS, COMPENSATORY CONTROLS, AND REPORTING DEFICIENCIES; SUMMARY: THE ROAD AHEAD; Chapter 2: General Controls for the SME; GENERAL CONTROLS: SCOPE AND OUTCOMES
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note THE "COSO PROCESS"-PUTTING IT ALL TOGETHER: FINANCIAL STATEMENTS, ASSERTIONS, RISKS, CONTROL OBJECTIVES, AND CONTROLSSUMMARY; Chapter 3: Application-Level Security; KEY CONSIDERATIONS; INITIAL SECURITY SETUP; SECURITY ROLE DESIGN; PASSWORD CONFIGURATION; SEGREGATION OF DUTIES; PERSONNEL, ROLES, AND TASKS; ACCESS REVIEWS; HUMAN ERROR; SUMMARY; Chapter 4: General Ledger and the IT Audit; THE GENERAL LEDGER: A CLEARINGHOUSE OF FINANCIAL INFORMATION; CHART OF ACCOUNTS FOR QUICKBOOKS; SME RISKS SPECIFIC TO THE GENERAL LEDGER AND THE CHART OF ACCOUNTS
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note ASSERTIONS UNDERLYING THE FINANCIAL STATEMENTS AND GENERAL LEDGER CONTROLSIT CONTROLS, THE TRANSACTION LEVEL, AND THE GENERAL LEDGER; SUMMARY; Chapter 5: The Revenue Cycle; RISK EXPOSURES AND SUBPROCESSES; APPLICATION CONTROLS, REVENUE CYCLE RISKS, AND RELATED AUDIT PROCEDURES; SUMMARY; Chapter 6: The Expenditure Cycle; RISK EXPOSURES AND SUBPROCESSES; APPLICATION CONTROLS, EXPENDITURE CYCLE RISKS, AND RELATED AUDIT PROCEDURES; SUMMARY; Chapter 7: The Inventory Cycle; RISK EXPOSURES AND SUBPROCESSES; APPLICATION CONTROLS, INVENTORY CYCLE RISKS, AND RELATED AUDIT PROCEDURES; SUMMARY
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Chapter 8: The Payroll CycleRISK EXPOSURES AND SUBPROCESSES; APPLICATION CONTROLS, PAYROLL CYCLE RISKS, AND RELATED AUDIT PROCEDURES; SUMMARY; Chapter 9: Risk, Controls, Financial Reporting, and an Overlay of COSO on COBIT; PCAOB WARNINGS: INSUFFICIENT EVIDENCE TO SUPPORT OPINIONS; HOW WE GOT HERE: A HISTORICAL PERSPECTIVE; RISK; RISK AND FRAUD; CONTROLS; FINANCIAL REPORTING; PCAOB GUIDANCE ON IT CONTROLS; INTEGRATING COSO, COBIT, AND THE PCAOB; SUMMARY; Chapter 10: Integrating the IT Audit into the Financial Audit; RISKS, MATURITY, AND ASSESSMENTS
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note CROSS-REFERENCING COBIT TO THE PCAOB AND COSOPLAN AND ORGANIZE; PROGRAM DEVELOPMENT AND CHANGE; COMPUTER OPERATIONS AND ACCESS TO PROGRAMS AND DATA; MONITOR AND EVALUATE; SUMMARY; Chapter 11: Spreadsheet and Desktop Tool Risk Exposures; SPECIFIC TYPES OF RISKS AND EXPOSURES; RESEARCH ON ERRORS IN SPREADSHEETS; COMPLIANCE DIMENSIONS OF SPREADSHEET RISK EXPOSURES; SPREADSHEET AUDITING TOOLS; GOVERNANCE OF SPREADSHEETS AND DESKTOP TOOLS; CONTROL CONSIDERATIONS; AUDITING CONTROLS AND CREATING A BASELINE; LIFE AFTER THE BASELINE: MAINTAINING SPREADSHEETS AND DESKTOP TOOLS; SUMMARY
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Chapter 12: Key Reports and Report Writers Risk Exposures
520 ## - SUMMARY, ETC.
Summary, etc Essential guidance for the financial auditor in need of a working knowledge of IT If you're a financial auditor needing working knowledge of IT and application controls, Automated Auditing Financial Applications for Small and Mid-Sized Businesses provides you with the guidance you need. Conceptual overviews of key IT auditing issues are included, as well as concrete hands-on tips and techniques. Inside, you'll find background and guidance with appropriate reference to material published by ISACA, AICPA, organized to show the increasing complexity of systems, starting with general principles an
588 ## -
-- Description based upon print version of record.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Electronic data processing -- Auditing.
655 #0 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Brown, William.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Howe, Harry.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
Main entry heading Wood, Jason
Title IT Auditing and Application Controls for Small and Mid-Sized Enterprises : Revenue, Expenditure, Inventory, Payroll, and More
Place, publisher, and date of publication Hoboken : Wiley,c2013
International Standard Book Number 9781118072615
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Wiley Corporate F&A
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://uttyler.eblib.com/patron/FullRecord.aspx?p=843635">http://uttyler.eblib.com/patron/FullRecord.aspx?p=843635</a>
Link text Click here to view this ebook.
901 ## - LOCAL DATA ELEMENT A, LDA (RLIN)
Platform EBL
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Electronic Book
Source of classification or shelving scheme
Holdings
Withdrawn status Lost item Source of classification or shelving scheme Damaged status Not for loan Permanent Location Current Location Shelving location Date acquired Full call number Barcode Date last seen Uniform Resource Identifier Price effective from Koha item type
          UT Tyler Online UT Tyler Online Online 2013-12-20 QA76.9.A93 EBL843635 2013-12-20 http://uttyler.eblib.com/patron/FullRecord.aspx?p=843635 2013-12-20 Electronic Book