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Informationen zum Autor JASON WOOD, CPA, CITP, CIS, CIA, CFF, MBA, is President of WoodCPA???Plus, a certified public accounting firm that focuses on IT auditing, consulting, and training. Mr. Wood has over seventeen years of international business experience in IT auditing, helping middle market and global Fortune 500 companies. He is an alumnus of the Big Four accounting firms?Deloitte, E&Y, and PwC. WILLIAM BROWN, PHD, CPA, CISA, CITP, is Chair of Accounting at Minnesota State University, Mankato, where he has taught accounting and management information systems. He has over twenty years of business experience including roles as vice president, controller, and CFO of several publicly traded companies and the CIO of an IT intensive high-growth SME. HARRY HOWE, PHD, is Professor of Accounting and Director of the MS in Accounting Program at SUNY-Geneseo. Howe has coauthored two volumes in the BNA Policy and Practice series and published numerous articles in scholarly and practitioner journals. Klappentext Essential guidance for the financial auditor in need of a working knowledge of ITIf 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 general principles and progressing through greater levels of functionality.* Provides straightforward IT guidance to financial auditors seeking to develop quality and efficacy of software controls* Offers small- and middle-market business auditors relevant IT coverage* Covers relevant applications, including MS Excel, Quickbooks, and report writers* Written for financial auditors practicing in the small to midsized business spaceThe largest market segment in the United States in quantity and scope is the small and middle market business, which continues to be the source of economic growth and expansion. Uniquely focused on the IT needs of auditors serving the small to medium sized business, Automated Auditing Financial Applications for Small and Mid-Sized Businesses delivers the kind of IT coverage you need for your organization. Zusammenfassung 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. Inhaltsverzeichnis Preface xi Acknowledgments xiii Chapter 1: Why Is IT Auditing Important to the Financial Auditor and the Financial Statement Audit? 1 Management's Assertions and the IT Audit 2 Objectives of Data Processing for Small and Medium¿Sized Enterprises (SMEs) 5 Special Challenges Facing SMEs 8 Research Confirming the Risks Associated with SMEs 13 A Framework for Evaluating Risks and Controls, Compensatory Controls, and Reporting Deficiencies 16 Summary: The Road Ahead 20 Chapter 2: General Controls for the SME 21 General Controls: Scope and Outcomes 22 The "COSO Process"-Putting It All Together: Financial Statements, Assertions, Risks, Control Objectives, and Controls 30 Summary 35 Chapter 3: Application¿Level Security 37 Key Considerations 37 Initial Security Setup 40 Security Role Design 42 Password Configuration 44 Segregation of Duties 48 Personnel, Roles, and Tasks 49 Access Reviews 56 Human Error 58 Summary 58 Chapter 4: General Ledger and the IT Audit 5...
