Download or read book IT Control Objectives for Sarbanes Oxley written by IT Governance Institute and published by ISACA. This book was released on 2006 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Download or read book IT Control Objectives for Cloud Computing written by Isaca and published by ISACA. This book was released on 2011 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Firm Objectives Controls and Organization written by Gunnar Eliasson and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: The actual organization and use of information systems in American, European and Japanese firms are investigated and compared with theoretical conclusions. Finally, following the experimental evolution of the information products over the past twenty years, the results presented indicate that information and communication firms are now starting to offer the kind of business information systems predicted by the analysis. The transformation of business information systems technology can be followed in the Chronicle, which is provided on diskette and which covers the development of modern IT and telecommunications industries. The data are arranged to allow researchers to reconfigure the data according to their own needs.
Download or read book IT Control Objectives for Basel II written by IT Governance Institute and published by ISACA. This book was released on 2007 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reporting on an Examination of Controls at a Service Organization Relevant to User Entities Internal Control Over Financial Reporting SOC 1 written by AICPA and published by John Wiley & Sons. This book was released on 2017-05-08 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated and improved guide is designed to help accountants effectively perform SOC 1® engagements under AT-C section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting, of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. With the growth in business specialization, outsourcing tasks and functions to service organizations has become increasingly popular, increasing the demand for SOC 1 engagements. This guide will help: Gain a deeper understanding of the requirements and guidance in AT-C section 320 for performing SOC 1 engagements. Obtain guidance from top CPAs on how to implement AT-C section 320 and address common and practice issues. Provide best in class services related to planning, performing, and reporting on a SOC 1 engagement. Successfully implement changes in AT-C section 320 arising from the issuance of SSAE 18, which is effective for reports dated on or after May 1, 2017. Determine how to describe the matter giving rise to a modified opinion by providing over 20 illustrative paragraphs for different situations. Understand the kinds of information auditors of the financial statements of user entities need from a service auditor's report. Implement the requirement in SSAE No. 18 to obtain a written assertion from management of the service organization. Organize and draft relevant sections of a type 2 report by providing complete illustrative type 2 reports that include the service auditor’s report, management’s assertion, the description of the service organization’s system, and the service auditor’s description of tests of controls and results. Develop management representation letters for SOC 1 engagements.
Download or read book IT Assurance Guide written by IT Governance Institute and published by ISACA. This book was released on 2007 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Complying with Sarbanes Oxley Section 404 written by Lynford Graham and published by John Wiley & Sons. This book was released on 2010-03-16 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: A step-by-step approach for planning and performing an assessment of internal controls Filled with specific guidance for small-business compliance to SEC and PCAOB requirements relating to Sarbanes-Oxley 404, Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies provides you with specific guidance on working with auditors to achieve benefits and cost reductions. This practical guide helps you knowledgeably interpret and conform to Sarbanes-Oxley 404 compliance and features: Clear, jargon-free coverage of the Sarbanes-Oxley Act and how it affects you Links to current guidance online Specific guidance to companies on how to work with auditors to achieve benefits and cost reductions Coverage of IT and IT general controls Examples and action plans providing blueprints for implementing requirements of the act Easy-to-understand coverage of the requirements of the SEC and PCAOB Discussion of the requirements for assessing internal control effectiveness A look at how the new guidance will reduce your costs In-depth explanations to help professionals understand how best to approach the internal control engagement Practice aids, including forms, checklists, illustrations, diagrams, and tables Continuing to evolve and bring about business and cultural change, this area of auditing and corporate governance is demystified in Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies, your must-have, must-own guide to SOX 404 implementation and an effective tool and reference guide for every corporate manager.
Download or read book Audit Guide written by AICPA and published by John Wiley & Sons. This book was released on 2016-11-07 with total page 576 pages. Available in PDF, EPUB and Kindle. Book excerpt: Want to ensure effective and efficient execution of the Risk Assessment Standards? AICPA has the resources you need: Audit Risk Assessment Tool (available online only) Assessing and Responding to Audit Risk in a Financial Statement Audit - AICPA Audit Guide The Audit Risk Assessment Tool walks an experienced auditor through the risk assessment procedures and documents those decisions necessary to prepare an effective and efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas to allow for appropriate tailoring of audit programs which will result in audit efficiencies. The tool is available in the Online Subscription format and includes access to the full Risk Assessment Guide. The AICPA Audit Guide Assessing and Responding to Audit Risk in a Financial Statement Audit is the definitive source for guidance on applying the core principles of the risk-based audit methodology that must be used on all financial statement audits. This guide is written in an easy-to-understand style that enables auditors of all experience levels to find answers to the issues they encounter in the field. Unique insights, examples and a comprehensive case study clarify critical concepts and requirements. Disclaimer This Audit Risk Assessment Tool is designed to provide illustrative information with respect to the subject matter covered and is recommended for use on audit engagements that are generally smaller in size and have less complex auditing and accounting issues. It is designed to help identify risks, including significant risks, and document the planned response to those risks. The Audit Risk Assessment Tool should be used as a supplement to a firm's existing planning module whether in a firm-based or commercially provided methodology. The Audit Risk Assessment Tool is not a complete planning module. The AICPA recommends the Audit Risk Assessment Tool be completed by audit professionals with substantial accounting, auditing and specific industry experience and knowledge. For a firm to be successful in improving audit quality and efficiencies, it is recommended that a 5+ years experienced auditor completes the Audit Risk Assessment Tool or the engagement team member with the most knowledge of the industry and client (often Partner in small/medium firms) provides insight to whomever is completing the ARA Tool. The AICPA recommends this should not be delegated to lower-level staff and just reviewed – it should be completed under the direction of the experienced auditor (if you delegate to inexperienced auditor you will be at risk for less effectiveness and efficiencies because the tool is intended to be completed by an experienced auditor). The Audit Risk Assessment Tool does not establish standards or preferred practices and is not a substitute for the original authoritative auditing guidance. In applying the auditing guidance included in this Audit Risk Assessment Tool, the auditor should, using professional judgment, assess the relevance and appropriateness of such guidance to the circumstances of the audit. This document has not been approved, disapproved, or otherwise acted on by a senior committee of the AICPA. It is provided with the understanding that the staff and publisher are not engaged in rendering legal, accounting, or other professional service. All such information is provided without warranty of any kind.
Download or read book Global Perspectives on Information Security Regulations Compliance Controls and Assurance written by Francia III, Guillermo A. and published by IGI Global. This book was released on 2022-05-27 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent decades have seen a proliferation of cybersecurity guidance in the form of government regulations and standards with which organizations must comply. As society becomes more heavily dependent on cyberspace, increasing levels of security measures will need to be established and maintained to protect the confidentiality, integrity, and availability of information. Global Perspectives on Information Security Regulations: Compliance, Controls, and Assurance summarizes current cybersecurity guidance and provides a compendium of innovative and state-of-the-art compliance and assurance practices and tools. It provides a synopsis of current cybersecurity guidance that organizations should consider so that management and their auditors can regularly evaluate their extent of compliance. Covering topics such as cybersecurity laws, deepfakes, and information protection, this premier reference source is an excellent resource for cybersecurity consultants and professionals, IT specialists, business leaders and managers, government officials, faculty and administration of both K-12 and higher education, libraries, students and educators of higher education, researchers, and academicians.
Download or read book Information Security Management Handbook Volume 2 written by Harold F. Tipton and published by CRC Press. This book was released on 2004-12-28 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1993, the Information Security Management Handbook has served not only as an everyday reference for information security practitioners but also as an important document for conducting the intense review necessary to prepare for the Certified Information System Security Professional (CISSP) examination. Now completely revised and updated and i
Download or read book COBIT and Application Controls written by Isaca and published by ISACA. This book was released on 2009 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ensuring Information Assets Protection written by Robert E. Davis, MBA, CISA, CICA and published by Lulu.com. This book was released on with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessing and Responding to Audit Risk in a Financial Statement Audit October 2016 written by AICPA and published by John Wiley & Sons. This book was released on 2018-02-21 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: Assessing and Responding to Audit Risk in a Financial Statement Audit is the definitive source for guidance on applying the core principles of the risk-based audit methodology that must be used on all financial statement audits. This guide is written in an easy-to-understand style that allows auditors of all experience levels find answers to the issues they encounter in the field. Unique insights, examples, and a comprehensive case study clarify critical concepts and requirements.
Download or read book Principles of Internal Control written by Alan Trenerry and published by UNSW Press. This book was released on 1999 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: An accounting textbook that describes the objectives and practices of internal control.
Download or read book Revenue Assurance written by Eric Priezkalns and published by CRC Press. This book was released on 2011-03-16 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: This cutting-edge reference represents a new phase in the talkRA project—an initiative dedicated to improving the discipline of revenue assurance (RA) for communication providers. From blog to podcasts and now a book, the project offers a platform for a select group of RA experts to share ideas and best practices in revenue assurance, revenue management, business intelligence, and fraud prevention in telecommunications and other industries. Drawing on the expertise and insights of some of the leading minds in RA, Revenue Assurance: Expert Opinions for Communications Providers supplies high-powered ideas and techniques for the effective management, planning, strategy formulation, and measurement of RA performance. Presented as a series of articles on current and emerging topics of interest, it provides extensive and multi-faceted guidance to help readers move up the scale from basic checks to optimizing performance. Covers the fundamentals of revenue assurance Explains the relationship between revenue assurance and fraud management and how revenue assurance sits within the wider context of enterprise risk management and the control environment Provokes readers to think of creative ways to adapt RA to the needs of their business, whether they are initiating the RA process or seeking to take an established RA function to the next level Shows how to measure the financial benefits delivered by the RA team and how to appraise the RA maturity of the whole business Illustrates how to perform root cause analysis through Q&A discussion of how top experts deal with a variety of leakages Identifies trends in how RA techniques are changing, and links these to developments in tools and technology Entertains through sympathetic and sometimes irreverently humorous observations about the working life of an RA practitioner The book provides an analysis of the drivers for RA products and services, enabling RA suppliers and consultants to compare their competitive offerings with what customers really want and need. Complete with real-world tips and case examples, it supplies the well-rounded understanding that will enable you to best fit the needs of your business and best support its objectives. This book will give you the confidence to determine the most effective and efficient methods to achieve and maintain healthy revenue streams in the ever-changing landscape of electronic communications. Praise for: ... draws upon the actual experience of a number of RA professionals—those who have actually lived through the journey, learned from setbacks, and adapted their approaches to determine best practices in the field. —Julian Hebden, Director of Enterprise Information Management, Telstra
Download or read book Information Security Management Handbook written by Harold F. Tipton and published by CRC Press. This book was released on 2007-05-14 with total page 3280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the gold-standard reference on information security, the Information Security Management Handbook provides an authoritative compilation of the fundamental knowledge, skills, techniques, and tools required of today's IT security professional. Now in its sixth edition, this 3200 page, 4 volume stand-alone reference is organized under the C
