Information technology auditing and application controls for small and mid-sized businesses : revenue, expenditure, inventory, payroll, and more /

Information technology auditing and application controls for small and mid-sized businesses : revenue, expenditure, inventory, payroll, and more /

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. Concept...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριος συγγραφέας: Wood, Jason, 1976-
Άλλοι συγγραφείς: Brown, William C. (Business writer), Howe, Harry, 1952-
Μορφή: Ηλ. βιβλίο
Γλώσσα:English
Έκδοση: Hoboken, New Jersey : John Wiley and Sons, Inc., [2014]
Σειρά:Wiley corporate F & A.
Θέματα:
Information technology > Auditing.
Small business > Information technology.
Electronic data processing > Auditing.
BUSINESS & ECONOMICS > Industrial Management.
BUSINESS & ECONOMICS > Management.
BUSINESS & ECONOMICS > Management Science.
BUSINESS & ECONOMICS > Organizational Behavior.
Tecnologia de la informació > Auditoria.
Empreses petites i mitjanes > Tecnologia de la informació.
Business.
Llibres electrònics.
Electronic books.
Διαθέσιμο Online:Full Text via HEAL-Link
LEADER 06642nam a2200841 4500
001 ocn856579627
003 OCoLC
005 20170124070412.2
006 m o d
007 cr |||||||||||
008 130820s2013 nju ob 001 0 eng
010 |a  2013034024 
040 |a DLC  |b eng  |e rda  |c DLC  |d YDX  |d YDXCP  |d N$T  |d EBLCP  |d DG1  |d E7B  |d CDX  |d RIV  |d B24X7  |d COO  |d DEBSZ  |d RECBK  |d OCLCF  |d DG1  |d GrThAP 
019 |a 864908116  |a 865329691 
020 |a 9781118233191 (epub) 
020 |a 1118233190 (epub) 
020 |a 9781118222454 (pdf) 
020 |a 1118222458 (pdf) 
020 |z 9781118072615 (cloth) 
020 |a 9781118801024 
020 |a 1118801024 
020 |a 9781118261064 (oBook) 
020 |a 1118261062 (oBook) 
028 0 1 |a EB00063069  |b Recorded Books 
029 1 |a AU@  |b 000053336771 
029 1 |a NZ1  |b 15494054 
029 1 |a DEBSZ  |b 425884953 
029 1 |a DEBSZ  |b 431087644 
029 1 |a DEBSZ  |b 449282309 
029 1 |a DEBBG  |b BV041877580 
035 |a (OCoLC)856579627  |z (OCoLC)864908116  |z (OCoLC)865329691 
042 |a pcc 
050 0 0 |a HD30.2 
072 7 |a BUS  |x 082000  |2 bisacsh 
072 7 |a BUS  |x 041000  |2 bisacsh 
072 7 |a BUS  |x 042000  |2 bisacsh 
072 7 |a BUS  |x 085000  |2 bisacsh 
082 0 0 |a 658.150285  |2 23 
049 |a MAIN 
100 1 |a Wood, Jason,  |d 1976- 
245 1 0 |a Information technology auditing and application controls for small and mid-sized businesses :  |b revenue, expenditure, inventory, payroll, and more /  |c Jason Wood, William C. Brown, Harry Howe. 
264 1 |a Hoboken, New Jersey :  |b John Wiley and Sons, Inc.,  |c [2014] 
300 |a 1 online resource. 
336 |a text  |2 rdacontent 
337 |a computer  |2 rdamedia 
338 |a online resource  |2 rdacarrier 
490 1 |a Wiley corporate F & A series 
504 |a Includes bibliographical references and index. 
588 |a Description based on print version record and CIP data provided by publisher;. 
505 0 |a 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 |a 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 |a 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 |a 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 |a 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. 
520 |a 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 gener. 
650 0 |a Information technology  |x Auditing. 
650 0 |a Small business  |x Information technology. 
650 4 |a Electronic data processing  |x Auditing. 
650 7 |a BUSINESS & ECONOMICS  |x Industrial Management.  |2 bisacsh 
650 7 |a BUSINESS & ECONOMICS  |x Management.  |2 bisacsh 
650 7 |a BUSINESS & ECONOMICS  |x Management Science.  |2 bisacsh 
650 7 |a BUSINESS & ECONOMICS  |x Organizational Behavior.  |2 bisacsh 
650 7 |a Tecnologia de la informació  |x Auditoria.  |2 lemac 
650 7 |a Empreses petites i mitjanes  |x Tecnologia de la informació.  |2 lemac 
650 7 |a Business.  |2 fast  |0 (OCoLC)fst00842262 
655 4 |a Llibres electrònics. 
655 0 |a Electronic books. 
700 1 |a Brown, William C.  |c (Business writer) 
700 1 |a Howe, Harry,  |d 1952- 
776 0 8 |i Print version:  |a Wood, Jason, 1976-  |t Information technology auditing and application controls for small and mid-sized businesses  |d Hoboken, New Jersey : John Wiley and Sons, Inc., [2014]  |z 9781118072615  |w (DLC) 2013025396 
830 0 |a Wiley corporate F & A. 
856 4 0 |u https://doi.org/10.1002/9781118801024  |z Full Text via HEAL-Link 
994 |a 92  |b DG1 

Παρόμοια τεκμήρια