Auditor's Guide to Information Systems Auditing

Auditor's Guide to Information Systems Auditing

Author: Richard E. Cascarino

Publisher: John Wiley & Sons

Published: 2007-06-15

Total Pages: 510

ISBN-13: 0470127031

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Praise for Auditor's Guide to Information Systems Auditing "Auditor's Guide to Information Systems Auditing is the most comprehensive book about auditing that I have ever seen. There is something in this book for everyone. New auditors will find this book to be their bible-reading it will enable them to learn what the role of auditors really is and will convey to them what they must know, understand, and look for when performing audits. For experiencedauditors, this book will serve as a reality check to determine whether they are examining the right issues and whether they are being sufficiently comprehensive in their focus. Richard Cascarino has done a superb job." —E. Eugene Schultz, PhD, CISSP, CISM Chief Technology Officer and Chief Information Security Officer, High Tower Software A step-by-step guide tosuccessful implementation and control of information systems More and more, auditors are being called upon to assess the risks and evaluate the controls over computer information systems in all types of organizations. However, many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Auditor's Guide to Information Systems Auditing presents an easy, practical guide for auditors that can be applied to all computing environments. As networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. With a complimentary student'sversion of the IDEA Data Analysis Software CD, Auditor's Guide to Information Systems Auditing empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.


Lean Auditing

Lean Auditing

Author: James C. Paterson

Publisher: John Wiley & Sons

Published: 2015-02-09

Total Pages: 331

ISBN-13: 1118896882

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"How can you argue with the core principles of Lean, that you focus on what provides value to your customer and eliminate work that is not necessary (muda)? Internal auditors need to understand not only who their primary customers are, but what is valuable to them - which in most cases is assurance that the risks that matter to the achievement of objectives are properly managed. We need to communicate what they need to know and not what we want to say. This incessant focus on the customer and the efficient production of a valued product should extend to every internal audit team. How else can we ensure that we optimize the use of our limited resources to address the dynamic business and risk environment within which our organizations operate?" Norman Marks, GRC Thought Leader Using lean techniques to enhance value add and reduce waste in internal auditing Lean Auditing is a practical guide to maximising value and efficiency in internal audit through the application of lean techniques. It is an ideal book for anyone interested in understanding what progressive, value adding audit can be like. It is also ideal for anyone wondering whether audit activities can be streamlined or better co-ordinated with other activities. The book contains practical advise from the author's experience as CAE of AstraZeneca PLC; from his work as a consultant specializing in this field; as well as insights from leading CAEs in the UK, US and elsewhere. In addition, there are important insights from thought leaders such as Richard Chambers (IIA US) and Norman Marks (GRC thought leader) and Chris Baker (Technical Manager of the IIA UK). Increasing pressure on resources is driving a need for greater efficiency in all areas of business, and Internal Audit is no exception. Lean techniques can help streamline the workflow, but having only recently been applied to IA, lack the guidance available for other techniques. Lean Auditing fills this need by combining expert instruction and actionable advice that helps Internal Auditors: Benchmark their efficiency against lean ways of working Understand warning signs of waste and lower added value Understanding practical ways of working that improve added value and reduce waste Gain confidence about progressive ways of working in internal audit Understand how improved ways of working in audit can positively impact the culture of the wider organization One of the keys to the lean audit is finding out exactly what the stakeholder wants, and eliminating everything else. Scaling back certain operations can delineate audit from advisory, and in the process, dramatically improve crucial outcomes. To this end, Lean Auditing is the key to IA efficiency.


Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 234

ISBN-13: 0359536395

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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.


Total Quality Auditing

Total Quality Auditing

Author: Amanda Jo Erven

Publisher:

Published: 2019-03-15

Total Pages: 160

ISBN-13: 9781733784306

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Begin the transformation of the Internal Audit function by applying Total Quality Management (TQM) concepts. The book, Total Quality Auditing, How a Total Quality Mindset Can Help Internal Audit Add Real Value, presents how to put TQM concepts to work in the world of Internal Auditing. The Total Quality Auditing (TQA) Six Points of Focus including Ethics and Culture, Standards of Conduct, Customer Feedback, Lean Auditing, Balance of Audit and Consulting and Internal Audit Leadership provide a framework that can be immediately applied to increase the value of Internal Audit through proactive steps to reduced risks and improved organization effectiveness. TQA is a new and refreshing approach that will change the way Internal Audit goes to work. TQA is a teachable moment for organization leaders, CEO's, CFO's, CAE's and Internal Auditors, not of how auditing is conducted today, but how it can be transformed in the future.


Government Auditing Standards

Government Auditing Standards

Author: Government Accounting Office

Publisher: www.Militarybookshop.CompanyUK

Published: 2012

Total Pages: 242

ISBN-13: 9781780397030

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Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.


Audit Guide

Audit Guide

Author: AICPA

Publisher: John Wiley & Sons

Published: 2018-06-19

Total Pages: 512

ISBN-13: 1948306115

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This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.


Auditing

Auditing

Author: Raymond N. Johnson

Publisher: Wiley Global Education

Published: 2019-05-20

Total Pages: 736

ISBN-13: 1119404924

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The explosion of data analytics in the auditing profession demands a different kind of auditor. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today’s workforce. Because no two audits are alike, this course uses a practical, case-based approach to help students develop professional judgement, think critically about the auditing process, and develop the decision-making skills necessary to perform a real-world audit. To further prepare students for the profession, this course integrates seamless exam review for successful completion of the CPA Exam.


Advanced Quality Auditing

Advanced Quality Auditing

Author: Lance B. Coleman

Publisher: Quality Press

Published: 2015-05-25

Total Pages: 94

ISBN-13: 1953079725

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Auditors from any industry must "learn the language of upper management" if they truly want to effect positive change throughout their environments. If quality auditors want to remain relevant and keep from becoming marginalized, they need to add new skills and credentials, and even more importantly, move beyond conformance monitoring to determine how their work might impact the corporate bottom line. The purpose of this book is to accept that challenge in presenting two ways that auditors can "learn [to speak] the language of upper management"-either by helping to drive continuous improvement or by helping to manage risk. This book has essential information that will help guide an organization's efforts to glean more value from their audit process. It helps grow the audit function beyond verification audits. It provides insight for using the audit function to improve organizations using lean principles. It also discusses how the audit function can contribute to and be formally integrated into the ongoing risk management program. This book is about advancing the profession of auditing, as well as the skills of individual auditors. "Buy. Read. Reread. It will kick start your risk-based thinking journey. Then, buy the book for each member of your auditing team." center Greg Hutchins, PE Director, Certified Enterprise Risk Manager Academy "While there is a constant influx of books on auditing entering the market today, Advanced Quality Auditing: An Auditors Review of Risk Management, Lean Improvement and Data Analysis stands out among them as Lance excels at demonstrating to readers how they can embrace the methodologies for continual improvement as they apply to the audit program and audit professionals. By combining the use of the audit checklist development matrix tool (ACDM) and various lean tools that are traditionally applied to processes other than auditing, auditors can ensure they not only audit for compliance but also add value to the audits, demonstrating the value of audit program, and in turn, themselves. The clarity of explanation and illustrative charts and diagrams of the Kano model makes it easy for the beginning auditor to understand and implement, while providing deeper insights to experienced auditors in how to leverage the model in the continual improvement of the audit program. Lance clearly makes the case that as audit professionals we should all embrace the use of the Kano model and apply it to our own audit programs to ensure we are always positioned to delight our customers." Nancy Boudreau ASQ Audit Division Chair (2014-2015) Lance Coleman has taken a traditional topic on auditing and written a professional synopsis of key concepts in terms so clear as to make them understandable and useful to the reader. A great book to use and have as reference. Well done! Dr. Erik Myhrberg IRCA Certified QMS Lead Auditor Co-author, A Practical Field Guide for ISO 13485:2003