000			02939nam a2200325 i 4500
008			080822s2009 njua b 001 0 eng
010			_a2008037345
020			_a9780470392423 _qcloth
020			_a0470392428 _qcloth
035			_a(OCoLC)244567178
040			_aDLC _beng _cDLC _dBAKER _dYDXCP _dC#P _dBWX _dCDX _dBAUN _erda
049			_aBAUN_MERKEZ
050	0	4	_aHF5668.25 _b.C628 2009
082	0	0	_222
100	1		_aCoderre, David G
245	1	0	_aInternal audit : _befficiency through automation / _cDavid Coderre
264		1	_aHoboken, N.J. : _bJohn Wiley and Sons, _c[2009]
264		4	_c©2009
300			_axxi, 250 pages : _billustrations ; _c24 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes bibliographical references (pages 245-248) and index
505	0	0	_tContents _t Case Studies _tCh. 1 CAATTs History _t The New Audit Environment _t Definition of CAATTs _t Evolution of CAATTs _t Audit Software Developments _t Historical CAATTs _t Traditional Approaches to Computer-Based Auditing _t Audit Management and Administrative Support _t Roadblocks to CAATT Implementation _tCh. 2 Audit Technology _t Audit Technology Continuum _t General Software Useful for Auditors _t Specialized Audit Software Applications _t Software for Audit Management and Administration _t Continuous Auditing _t Sarbanes-Oxley _t Assessment of IT Controls and Risks _t Governance, Risk Management, and Compliance (GRC) _tCh. 3 CAATTs Benefits and Opportunities _t The Inevitability of Using CAATTs _t The New IM Environment _t The New Audit Paradigm _t Expected Benefits _t Recognizing Opportunities _t Transfer of Audit Technology _tCh. 4 CAATTs for Broader-Scoped Audits _t Integrated Use of CAATTs _t Value-for-Money Auditing _t Audit and Reengineering _t Audit and Benchmarking _tCh. 5 Data Access and Testing _t Data Access Conditions _t Data Extraction and Analysis Issues _t Risks of Relying on Data - Reliability Risk _t Potential Problems with the Use of CAATTs _tCh. 6 Developing CAATT Capabilities _t Professional Proficiency: Knowledge, Skills, and Disciplines _t Steps in Developing CAATT Capabilities _t Computer Literacy Working Group _t CAATT Working Groups _t Information Systems Support to Audit _t Assure Quality _tCh. 7 Challenges for Audit _t Survival of Audit _t Audit as a Learning Organization _t New Paradigm for Audit _t Auditor Empowerment _t Skills Inventory _t Training Programs and Requirements _t Training Options _tApp. A The Internet - An Audit Tool _t The Internet _tApp. B Information Support Analysis and Monitoring (ISAM) Section _tApp. C Information Management Concepts _tApp. D Audit Software Evaluation Criteria _t References _t Index
650		0	_aAuditing, Internal _xData processing
650		0	_aRisk assessment _xData processing
653			_aContinuous auditing
900			_a30874
942			_2lcc _cKT
999			_c27767 _d27767