TAILIEUCHUNG - Ebook Brink’s modern internal auditing (7th edition): Part 2

(BQ) Part 2 book "Brink’s modern internal auditing" has contents: Internal audit charters and building the internal audit function; internal audit key competencies; internal audit key competencies; planning and performing internal audits; reporting internal audit results,.and other contents. | P1: OTA/XYZ P2: ABC c18 JWBT053-Moeller February 25, 2009 11:45 Printer Name: Hamilton PART Impact of Information Technology on Internal Auditing V P1: OTA/XYZ P2: ABC c18 JWBT053-Moeller February 25, 2009 11:45 Printer Name: Hamilton P1: OTA/XYZ P2: ABC c18 JWBT053-Moeller February 25, 2009 11:45 Printer Name: Hamilton CHAPTER 18 IT General Controls and ITIL Best Practices I n today’s world of information technology (IT) processes and computer systems, ranging from applications to control an enterprise’s accounting general ledger to the all-pervasive Internet, internal auditors must have a strong understanding of IT internal control techniques. Although the lines of separation are sometimes difficult to understand, we generally can think of IT controls on two broad levels: application controls that cover a specific process, such as an accounts payable application to pay invoices from purchases, and what are called general IT controls. This latter category covers internal controls that are important for all aspects of an enterprise’s IT operations; they cover more than just specific IT applications and include an enterprise’s pervasive IT controls. The concept of IT general controls goes back to the 1960s and the early days of centralized, mainframe computers. In those days, internal auditors sometimes looked for such things as an access control lock on a computer center door as a general control that covered all processes and applications operating within the centralized IT operations center. Today, we often think of the processes that covers all enterprise IT operations as the IT infrastructure. Because of the many possible variations in IT techniques today, there is really no one set of rights and wrongs that covers all IT general controls. An enterprise should implement a set of best practices that will serve as guidance for establishing its IT general controls best practices. This chapter looks at IT general controls from an internal audit .

• Kinh tế học
• Internal auditing
• Internal audit charters
• The internal audit function
• Internal audit
• Performing internal audits
• Reporting internal audit results
• Auditing services
• Assurance services
• Financial statement auditing
• Auditing business processes
• Auditing internal control
• Internal auditing services
• Internal auditing activities
• Internal auditing activities in Vietnamese firms
• Internal control
• Internal audit activities in the firms
• Audit planning
• Financial reporting
• Related services
• Auditing the purchasing process
• Auditing the financing
• Auditing demands logic
• Financial statement auditing environment
• Auditing environment