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El. knyga: IT Auditing and Application Controls for Small and Mid-Sized Enterprises: Revenue, Expenditure, Inventory, Payroll, and More

, (Michigan State University),
  • Formatas: PDF+DRM
  • Serija: Wiley Corporate F&A
  • Išleidimo metai: 08-Jan-2014
  • Leidėjas: John Wiley & Sons Inc
  • Kalba: eng
  • ISBN-13: 9781118222454
Kitos knygos pagal šią temą:
IT Auditing and Application Controls for Small and Mid-Sized Enterprises: Revenue, Expenditure, Inventory, Payroll, and MoreDidesnis paveikslėlis
  • Formatas: PDF+DRM
  • Serija: Wiley Corporate F&A
  • Išleidimo metai: 08-Jan-2014
  • Leidėjas: John Wiley & Sons Inc
  • Kalba: eng
  • ISBN-13: 9781118222454
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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. 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 space

The 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.

Preface xi
Acknowledgments xiii
Chapter 1 Why Is IT Auditing Important to the Financial Auditor and the Financial Statement Audit?
1(20)
Management's Assertions and the IT Audit
2(3)
Objectives of Data Processing for Small and Medium-Sized Enterprises (SMEs)
5(3)
Special Challenges Facing SMEs
8(5)
Research Confirming the Risks Associated with SMEs
13(3)
A Framework for Evaluating Risks and Controls, Compensatory Controls, and Reporting Deficiencies
16(4)
Summary: The Road Ahead
20(1)
Chapter 2 General Controls for the SME
21(16)
General Controls: Scope and Outcomes
22(8)
The "COSO Process"---Putting It All Together: Financial Statements, Assertions, Risks, Control Objectives, and Controls
30(5)
Summary
35(2)
Chapter 3 Application-Level Security
37(22)
Key Considerations
37(3)
Initial Security Setup
40(2)
Security Role Design
42(2)
Password Configuration
44(4)
Segregation of Duties
48(1)
Personnel, Roles, and Tasks
49(7)
Access Reviews
56(2)
Human Error
58(1)
Summary
58(1)
Chapter 4 General Ledger and the IT Audit
59(22)
The General Ledger: A Clearinghouse of Financial Information
60(2)
Chart of Accounts for QuickBooks
62(3)
SME Risks Specific to the General Ledger and the Chart of Accounts
65(1)
Assertions Underlying the Financial Statements and General Ledger Controls
66(1)
IT Controls, the Transaction Level, and the General Ledger
66(12)
Summary
78(3)
Chapter 5 The Revenue Cycle
81(26)
Risk Exposures and Subprocesses
81(3)
Application Controls, Revenue Cycle Risks, and Related Audit Procedures
84(21)
Summary
105(2)
Chapter 6 The Expenditure Cycle
107(28)
Risk Exposures and Subprocesses
107(4)
Application Controls, Expenditure Cycle Risks, and Related Audit Procedures
111(22)
Summary
133(2)
Chapter 7 The Inventory Cycle
135(24)
Risk Exposures and Subprocesses
136(7)
Application Controls, Inventory Cycle Risks, and Related Audit Procedures
143(14)
Summary
157(2)
Chapter 8 The Payroll Cycle
159(90)
Risk Exposures and Subprocesses
159(4)
Application Controls, Payroll Cycle Risks, and Related Audit Procedures
163(85)
Summary
248(1)
Chapter 9 Risk, Controls, Financial Reporting, and an Overlay of COSO on COBIT
249(40)
PCAOB Warnings: Insufficient Evidence to Support Opinions
250(1)
How We Got Here: A Historical Perspective
251(9)
Risk
260(1)
Risk and Fraud
261(1)
Controls
262(7)
Financial Reporting
269(10)
PCAOB Guidance on IT Controls
279(1)
Integrating COSO, COBIT, and the PCAOB
280(6)
Summary
286(3)
Chapter 10 Integrating the IT Audit into the Financial Audit
289(48)
Risks, Maturity, and Assessments
290(5)
Cross-Referencing COBIT to the PCAOB and COSO
295(8)
Plan and Organize
303(8)
Program Development and Change
311(6)
Computer Operations and Access to Programs and Data
317(13)
Monitor and Evaluate
330(4)
Summary
334(3)
Chapter 11 Spreadsheet and Desktop Tool Risk Exposures
337(34)
Specific Types of Risks and Exposures
338(1)
Research on Errors in Spreadsheets
339(5)
Compliance Dimensions of Spreadsheet Risk Exposures
344(4)
Spreadsheet Auditing Tools
348(4)
Governance of Spreadsheets and Desktop Tools
352(3)
Control Considerations
355(1)
Auditing Controls and Creating a Baseline
356(12)
Life after the Baseline: Maintaining Spreadsheets and Desktop Tools
368(1)
Summary
369(2)
Chapter 12 Key Reports and Report Writers Risk Exposures
371(14)
How Reports Are Used
371(1)
Original Reports within the Application
372(4)
Modified or Customized Reports within the Application
376(2)
Reports Using Third-Party Packages
378(4)
Analyzing and Validating Reports
382(1)
Summary
383(2)
Chapter 13 IT Audit Deficiencies: Defining and Evaluating IT Audit Deficiencies
385(14)
A Framework for Audit Deficiencies
385(3)
Types of IT Audit Failures and Illustrative Cases
388(1)
Use of Compensatory Controls
388(1)
Ideas for Addressing Segregation-of-Duties Issues
388(10)
Summary
398(1)
References 399(6)
About the Authors 405(2)
Index 407
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.
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