000 05048nam a22004693u 4500
001 EBL843635
006 m d
007 cr -n---------
008 131220s2013||||||| s|||||||||||eng|d
020 _a9781118222454
_c85 (NL)
035 _a(AU-PeEL)843635
035 _a(OCoLC)865329691
040 _aAU-PeEL
_beng
_cAU-PeEL
_dAU-PeEL
050 4 _aQA76.9.A93
082 0 0 _a658.0558
_a658/.0558
090 _aQA76.9.A93
100 1 _aWood, Jason.
245 1 0 _aIT Auditing and Application Controls for Small and Mid-Sized Enterprises :
_bRevenue, Expenditure, Inventory, Payroll, and More
260 _aHoboken :
_bWiley,
_c2013.
300 _a1 online resource (795 p.)
490 0 _aeBooks on Demand
490 1 _aWiley Corporate F&A
505 0 _aCover; 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 _aTHE "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 _aASSERTIONS 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 _aChapter 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 _aCROSS-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 _aChapter 12: Key Reports and Report Writers Risk Exposures
520 _aEssential 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 _aDescription based upon print version of record.
650 4 _aElectronic data processing -- Auditing.
655 0 _aElectronic books.
700 1 _aBrown, William.
700 1 _aHowe, Harry.
776 0 8 _iPrint version:
_aWood, Jason
_tIT Auditing and Application Controls for Small and Mid-Sized Enterprises : Revenue, Expenditure, Inventory, Payroll, and More
_dHoboken : Wiley,c2013
_z9781118072615
830 0 _aWiley Corporate F&A
856 4 0 _uhttp://uttyler.eblib.com/patron/FullRecord.aspx?p=843635
_yClick here to view this ebook.
901 _aEBL
942 _cEBOOK
_2lcc
999 _c811533
_d815958