The Institute of Internal Auditors (IIA) defines integrated auditing as auditing that looks at more than one aspect of the area under review; which may include financial, operational, information technology (IT), compliance, environmental, and/or fraud related audit objectives. I examine the ...
An IT audit may have different objectives. The internal audit may be the result of an external lawsuit, a company complaint, or a target to become more efficient. An internal audit focused on technology reviews the controls, hardware, software, security, documentation, and backup/recovery of sys...
An information technology audit, or information systems audit, is an examination of the controls within an Information technology (IT) infrastructure. An IT audit is the process of collecting and evaluating evidence of an organization's information systems, practices, and operations. The evaluation of...
The study investigated whether the King III report, ISACA standards and IIA standards assist the internal audit function in addressing the impact of information technology on the organization and, as a result, the internal audit function itself. This was performed by way of a comprehensive ...
Audit Planning GRC Data Analytics The reference to Frameworks will assist the IT auditor in their Test of Design work and the use of Technology will assist in the Testing of Operating Effectiveness. I'm going to look at this in two parts - Part 1 will look at Fr...
The rapid escalation of technology and the use of computers in business practice result in more information technology (IT) auditing and internal control s... DC Yang,L Guan - 《Managerial Auditing Journal》 被引量: 70发表: 2004年 IT and the Audit. In April 2001 it issued SAS number 94,...
At PwC, we are driving Internal Audit innovation merging the skills of our people with a robust, leading edge Internal Audit approach and state-of-the-art technology. The result is The PwC Internal Audit. Relevant, aligned and agile, it delivers insight and quality in equal measure and to ...
Goldman Sachs global internal audit analytics and tech transformation leader Ivan Martinez has built a thriving data analytics team from the ground up Read more Molson Coors: Compelling Stories Are Brewing in Internal Audit New technology capabilities aimed at enhancing the risk assessment process also ...
Smith, Jian Cao, and Weidong Xia (2014) Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays. Journal of Information Systems: Fall 2014, Vol. 28, No. 2, pp. 149-180. doi: http://dx.doi.org/10.2308/isys-50778...
161 information technology 信息技术 162 inherent risk 固有风险 163 initial communication 签署通讯 164 insurance 保险 165 intangibles 无形 166 integrity 完整性 167 interim audit 中期审计 168 internal auditing 内部审计 169 internal auditors 内部审计师 170 internal control evaluation questionnaire...