CPA USA Information Systems and Controls
CPA USA Information Systems and Controls

Author: Azhar ul Haque Sario

Publisher: Azhar Sario Authorship and Publishing

Published: 2024-10-16

Total Pages: 195

ISBN-13: 3759261213

DOWNLOAD EBOOK

Dive headfirst into the world of information systems and controls with the CPA USA Information Systems and Controls: The Complete Syllabus Guide! This comprehensive book is your one-stop resource for mastering the intricacies of the ISC section of the CPA exam, updated for the 2024 exam and beyond. Inside, you'll find a detailed exploration of essential topics, starting with the fundamentals of information systems and IT infrastructure. We then delve into enterprise and accounting information systems, covering crucial aspects like availability, change management, and data management. The guide then takes you through the critical domain of security, confidentiality, and privacy, helping you understand the compliance landscape, identify threats and attacks, and implement effective mitigation strategies. You'll also learn about testing methodologies, incident response, and the key considerations for SOC engagements, including planning, execution, and reporting. This isn't just another textbook; it's your roadmap to success in the CPA USA Information Systems and Controls exam. Designed with the 2024 syllabus in mind, it provides a focused and efficient approach to learning the material, ensuring you're well-prepared to tackle the exam with confidence. What sets this book apart? It's more than just a collection of dry facts and figures. Written in a clear and engaging style, it breaks down complex concepts into easily digestible information. With real-world examples and practical insights, it helps you connect the dots and truly understand the material, not just memorize it. This book is your trusted companion, guiding you through every step of your CPA journey and empowering you to achieve your professional goals.

Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1)
Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1)

Author: AICPA

Publisher: John Wiley & Sons

Published: 2017-05-08

Total Pages: 368

ISBN-13: 1943546649

DOWNLOAD EBOOK

This updated and improved guide is designed to help accountants effectively perform SOC 1® engagements under AT-C section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting, of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. With the growth in business specialization, outsourcing tasks and functions to service organizations has become increasingly popular, increasing the demand for SOC 1 engagements. This guide will help: Gain a deeper understanding of the requirements and guidance in AT-C section 320 for performing SOC 1 engagements. Obtain guidance from top CPAs on how to implement AT-C section 320 and address common and practice issues. Provide best in class services related to planning, performing, and reporting on a SOC 1 engagement. Successfully implement changes in AT-C section 320 arising from the issuance of SSAE 18, which is effective for reports dated on or after May 1, 2017. Determine how to describe the matter giving rise to a modified opinion by providing over 20 illustrative paragraphs for different situations. Understand the kinds of information auditors of the financial statements of user entities need from a service auditor's report. Implement the requirement in SSAE No. 18 to obtain a written assertion from management of the service organization. Organize and draft relevant sections of a type 2 report by providing complete illustrative type 2 reports that include the service auditor’s report, management’s assertion, the description of the service organization’s system, and the service auditor’s description of tests of controls and results. Develop management representation letters for SOC 1 engagements.

Certified Public Accountant (CPA) Business Environment and Concepts (BEC)
Certified Public Accountant (CPA) Business Environment and Concepts (BEC)

Author: MUHAMMAD ZAIN

Publisher: Zain Academy

Published: 2019-07-22

Total Pages: 161

ISBN-13:

DOWNLOAD EBOOK

I am feeling very excited to present you the 2019 edition of Certified Public Accountant (CPA) Business Environment and Concepts (BEC) Study Notes Book. This Study Notes Book covers all the important and relevant concepts and topics that are tested in the exams. This book is also used for review, revision, and rehearsal purposes. After reading from this book, you will be needing is the sufficient and quality practice of test bank questions.

Accounting Information Systems
Accounting Information Systems

Author: Leslie Turner

Publisher: John Wiley & Sons

Published: 2020-01-02

Total Pages: 592

ISBN-13: 1119577837

DOWNLOAD EBOOK

Accounting Information Systems provides a comprehensive knowledgebase of the systems that generate, evaluate, summarize, and report accounting information. Balancing technical concepts and student comprehension, this textbook introduces only the most-necessary technology in a clear and accessible style. The text focuses on business processes and accounting and IT controls, and includes discussion of relevant aspects of ethics and corporate governance. Relatable real-world examples and abundant end-of-chapter resources reinforce Accounting Information Systems (AIS) concepts and their use in day-to-day operation. Now in its fourth edition, this popular textbook explains IT controls using the AICPA Trust Services Principles framework—a comprehensive yet easy-to-understand framework of IT controls—and allows for incorporating hands-on learning to complement theoretical concepts. A full set of pedagogical features enables students to easily comprehend the material, understand data flow diagrams and document flowcharts, discuss case studies and examples, and successfully answer end-of-chapter questions. The book’s focus on ease of use, and its straightforward presentation of business processes and related controls, make it an ideal primary text for business or accounting students in AIS courses.

Federal Information System Controls Audit Manual (FISCAM)
Federal Information System Controls Audit Manual (FISCAM)

Author: Robert F. Dacey

Publisher: DIANE Publishing

Published: 2010-11

Total Pages: 601

ISBN-13: 1437914063

DOWNLOAD EBOOK

FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.

Auditing Information Systems
Auditing Information Systems

Author: Jack J. Champlain

Publisher: John Wiley & Sons

Published: 2003-04-01

Total Pages: 450

ISBN-13: 0471466298

DOWNLOAD EBOOK

Have you been asked to perform an information systems audit and don't know where to start? Examine a company's hardware, software, and data organization and processing methods to ensure quality control and security with this easy, practical guide to auditing computer systems--the tools necessary to implement an effective IS audit. In nontechnical language and following the format of an IS audit program, you'll gain insight into new types of security certifications (e.g., TruSecure, CAP SysTrust, CPA WebTrust) as well as the importance of physical security controls, adequate insurance, and digital surveillance systems. Order your copy today!

Standards for Internal Control in the Federal Government
Standards for Internal Control in the Federal Government

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 88

ISBN-13: 0359541828

DOWNLOAD EBOOK

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.