rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Information technology auditing and application controls for small and mid-sized businesses
    sub title: revenue, expenditure, inventory, payroll, and more
  name:
    name part: Wood, Jason
    name part: 1976-
    role:
      role term: creator
  name:
    name part: Brown, William C.
    name part: (Business writer)
  name:
    name part: Howe, Harry
    name part: 1952-
  type of resource: text
  genre: bibliography
  genre: Llibres electrònics.
  genre: Electronic books.
  origin info:
    place:
      place term: nju
    date issued: 2013
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource.
  abstract: 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.
  table of contents: 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.
  table of contents: 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.
  table of contents: 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.
  table of contents: 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.
  table of contents: 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.
  note: Jason Wood, William C. Brown, Harry Howe.
  note: Includes bibliographical references and index.
  subject:
    topic: Information technology
    topic: Auditing
  subject:
    topic: Small business
    topic: Information technology
  subject:
    topic: Electronic data processing
    topic: Auditing
  subject:
    topic: BUSINESS & ECONOMICS
    topic: Industrial Management
  subject:
    topic: BUSINESS & ECONOMICS
    topic: Management
  subject:
    topic: BUSINESS & ECONOMICS
    topic: Management Science
  subject:
    topic: BUSINESS & ECONOMICS
    topic: Organizational Behavior
  subject:
    topic: Tecnologia de la informació
    topic: Auditoria
  subject:
    topic: Empreses petites i mitjanes
    topic: Tecnologia de la informació
  subject:
    topic: Business
  classification: HD30.2
  classification: 658.150285
  related item:
    title info:
      title: Information technology auditing and application controls for small and mid-sized businesses
    name:
      name part: Wood, Jason, 1976-
    origin info:
      publisher: Hoboken, New Jersey : John Wiley and Sons, Inc., [2014]
    identifier: (DLC) 2013025396
  related item:
    title info:
      title: Wiley corporate F & A
  identifier: 9781118233191 (epub)
  identifier: 1118233190 (epub)
  identifier: 9781118222454 (pdf)
  identifier: 1118222458 (pdf)
  identifier: 9781118072615 (cloth)
  identifier: 9781118801024
  identifier: 1118801024
  identifier: 9781118261064 (oBook)
  identifier: 1118261062 (oBook)
  identifier: 2013034024
  identifier: EB00063069 Recorded Books
  identifier: https://doi.org/10.1002/9781118801024
  record info:
    record content source: DLC
    record creation date: 130820
    record change date: 20170124070412.2
    record identifier: ocn856579627
    language of cataloging:
      language term: eng