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Understanding and Conducting Information Systems Auditing

Understanding and Conducting Information Systems Auditing

Name: Understanding and Conducting Information Systems Auditing
Brand: John Wiley & Sons
SKU: 9781118343746
Price: 900.00 HKD
Availability: OutOfStock
Author: Veena Hingarh; Arif Ahmed
ISBN: 9781118343746

Edited by Veena Hingarh · Arif Ahmed

John Wiley & Sons January 2013

Specifications

ISBN-13: 9781118343746
Publisher: John Wiley & Sons
Publication: January 2013
Format: Hardback , 304 pages
Jurisdiction: U.S. ? Countri(es) for reference only

Details

A comprehensive guide to understanding and auditing modern information systems

The increased dependence on information system resources for performing key activities within organizations has made system audits essential for ensuring the confidentiality, integrity, and availability of information system resources. One of the biggest challenges faced by auditors is the lack of a standardized approach and relevant checklist. Understanding and Conducting Information Systems Auditing brings together resources with audit tools and techniques to solve this problem.

Featuring examples that are globally applicable and covering all major standards, the book takes a non-technical approach to the subject and presents information systems as a management tool with practical applications. It explains in detail how to conduct information systems audits and provides all the tools and checklists needed to do so. In addition, it also introduces the concept of information security grading, to help readers to implement practical changes and solutions in their organizations.

Includes everything needed to perform information systems audits
Organized into two sections—the first designed to help readers develop the understanding necessary for conducting information systems audits and the second providing checklists for audits
Features examples designed to appeal to a global audience

Taking a non-technical approach that makes it accessible to readers of all backgrounds, Understanding and Conducting Information Systems Auditing is an essential resource for anyone auditing information systems.

Preface

Acknowledgments

Part One
Conducting Information Systems Audit

Chapter 1
Overview of Systems Audit
Information Systems Audit
Information Systems Auditor
Legal Requirement of Information Systems Audit
Systems Environment and Information Systems Audit
Information System Assets
Classification of Controls
Impact of Computers on Information
Impact of Computers on Auditing
Information Systems Audit Coverage

Chapter 2
Hardware Security Issues
Hardware Security Objective
Peripheral Devices and Storage Media
Client-server Architecture
Authentication Devices
Hardware Acquisition
Hardware Maintenance
Management of Obsolescence
Disposal of Equipment
Problem Management
Change Management
Network and Communication Issues

Chapter 3
Software Security Issues
Overview of Types of Software
Elements of Software Security
Control Issues during Installation and Maintenance
Licensing Issues
Problem and Change Management

Chapter 4
Information Systems Audit Requirement
Risk Analysis
Threats, Vulnerability, Exposure, and Likelihood
Information Systems Control Objectives
Information Systems Audit Objectives
System Effectiveness and Efficiency
Information Systems Abuse
Asset Safeguarding Objective and Process
Evidence Collection and Evaluation
Logs and Audit Trails as Evidence

Chapter 5
Conducting an Information Systems Audit
Audit Programme
Audit Plan
Audit Procedures and Approaches
System Understanding and Review
Compliance Reviews and Tests
Substantive Reviews and Test
Audit Tools and Techniques
Sampling Techniques
Audit Questionnaire
Audit Documentation
Audit Reporting
Auditing Approaches
Sample Audit Work Planning Memo
Sample Audit Work Process Flow

Chapter 6
Risk-Based Systems Audit
Conducting Risk Based Information Systems Audit
Risk Assessment
Risk Matrix
Risk and Audit Sample Determination
Audit Risk Assessment
Risk Management Strategy

Chapter 7
Business Continuity and Disaster Recovery Plan
Business Continuity and Disaster Recovery Process
Business Impact Analysis (BIA)
Incident Response Plan
Disaster Recovery Plan
Types of Disaster Recovery Plan
Emergency Preparedness Audit Checklist
Business Continuity Strategies
Business Resumption Plan Audit Checklist
Recovery Procedures Testing Checklist
Plan Maintenance Checklist
Vital Records Retention Checklist
Forms and Documents

Chapter 8
Auditing under E-commerce Environment
Introduction
Objectives of information systems audit of e-commerce
Preliminary Overview
Auditing E-commerce Functions
E-commerce Policies and Procedures Review
Impact of E-commerce on Internal Control

Chapter 9
Security Testing
Cyber Security
Cyber Crimes
What Is Vulnerable to Attack?
How Cyber Attacks Occur
What is Vulnerability Analysis?
Steps of Vulnerability Analysis
Types of Vulnerability
Conducting Vulnerability Analysis
Cyber Forensics
Digital Evidences

Chapter 10
Case Study: Conducting an Information Systems Audit
Important Security Issues in Banks
Steps to Information Systems Audit at a Bank Branch
Special Considerations in a Core Banking System

Part Two
Information Systems Auditing Checklists

Chapter 11
ISecGrade Auditing Framework
Introduction
Licensing and Limitations
Methodology
Domains
Grading Structure
Selection of Checklist
Format of Audit Report
Using the Audit Report Format

Chapter 12
ISecGrade Checklists
Checklist Structure
Information Systems Audit Checklists

Chapter 13
Session Questions
Chapter 1: Overview of systems audit
Chapter 2: Hardware Security Issues
Chapter 3: Software Security Issues
Chapter 4: Information Systems Audit Requirements
Chapter 5: Conducting and IS Audit
Chapter 6: Risk Based Systems Audit
Chapter 7: Business Continuity and Disaster Recovery Plan
Chapter 8: Auditing under the E-commerce Environment
Chapter 9: Security Testing

About the Authors

About the Website

Index

About the Author

VEENA HINGARH is Joint Director of the South Asian Management Technologies Foundation, a center for research, training, and application in the areas of finance and risk management, which provides training in areas including IS auditing, enterprise risk management, and risk modeling. Winner of numerous merit-based awards during her career, Hingarh's major areas of focus are IFRS and IS. She speaks frequently at conferences and platforms throughout Asia and the Middle East. Hingarh is a Chartered Accountant from the Institute of Chartered Accountants of India (ICAI), Certified Company Secretary of the Institute of Company Secretaries of India (ICSI), and Certified Information System Auditor (CISA) from ISACA (USA).

ARIF AHMED is a professor at and Director of the South Asian Management Technologies Foundation as well as a Chartered Accountant from the Institute of Chartered Accountants of India (ICAI). He is an Information Security Management System Lead Auditor for the British Standards Institution. Ahmed's areas of focus are finance and risk management, and he has over two decades of postqualification experience in training and strategic consulting. He has been interviewed and quoted throughout the media and has spoken at various seminars and institutions, including the Institute of Chartered Accountants of India, XLRI, and the Institute of Company Secretaries of India.

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