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Table Of Contents

Preface
What This Book Covers
This Book’s Target Audience
How to Use This Book
Introduction
Background
Section 302
Section 404
Other SOX Standards
Summary
Foreign Corrupt Practices Act
AICPA (Cohen Commission)
AICPA (Jenkins Committee)
COSO Fraud Report
POB Report on Audit Effectiveness
SOX Highlights
Audit Standard #2
Basel II Accord
Importance of Controls
Control Benefits
Control Axioms
Principles of Control
Control Types
Separation of Duties
Audit Teams
Organization Chart
Self-Assessments
Peer Reviews
Internal Audits
Process Documentation
Procedures
Independent External Assessments
Validate and Record Issues
Risk Assessments
Establish Corrective Action Plans
Remediation Testing
Review with Audit Committee
Assessment of Control Posture
Risk Assessments on SOX Recommendations
Executive Appraisals
Kickoff meetings
Requests
Interviews
Status Meetings
Recommendations
Final Report
Final Audit Report Distribution
Final Audit Report Response
SOX 404 Requirements
Similarities to Traditional Audit Process
Differences with Traditional Audit Processes
Quality Management
Project Risk Management
Work Authorizations
Testing
Issues Management
Library Control
Code Migration
Balancing/Reconciliation
Processing Controls
Backup & Restart Procedures
Application Access Controls
Data Classification Controls
Application Monitoring
Service Level Agreements
Security Responsibilities
Logical Controls
Physical Controls
Business Continuity
Potential Risks
Proactive Measures
SAS70 Background
Types of SAS70 Reports
SAS70 Report Conclusion
Benefits of a SAS70 Report
SAS70 Process
The Decision for a SAS70 report
Timing of the SAS70 Audit
Effect of SAS70 on Outsourcing
P. 1
IT Governance

IT Governance

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Published by Xlibris
IT Governance: The Only Thing Worse Than No Control Is The Illusion of Control provides a foundation for the creation of an infrastructure to successfully address the audit process and enhance the prospects for achieving audit readiness. The reader is educated on controls that need to be designed, benefits of their implementation, and how best to establish an effective organization to conduct comprehensive internal reviews in preparation for external audits. The book addresses responsibilities of various groups including boards of directors, audit committees, chief auditing executives/ chief governance officers, IT management and audit teams. This book is not a panacea, but a starting point for establishing adequate IT controls and auditability that our current executives and leaders of tomorrow will find invaluable. This book focuses on the integration of business processes with IT controls and on a common ¡¥cents¡¦ approach to auditing.
IT Governance: The Only Thing Worse Than No Control Is The Illusion of Control provides a foundation for the creation of an infrastructure to successfully address the audit process and enhance the prospects for achieving audit readiness. The reader is educated on controls that need to be designed, benefits of their implementation, and how best to establish an effective organization to conduct comprehensive internal reviews in preparation for external audits. The book addresses responsibilities of various groups including boards of directors, audit committees, chief auditing executives/ chief governance officers, IT management and audit teams. This book is not a panacea, but a starting point for establishing adequate IT controls and auditability that our current executives and leaders of tomorrow will find invaluable. This book focuses on the integration of business processes with IT controls and on a common ¡¥cents¡¦ approach to auditing.

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Publish date: Jun 22, 2007
Added to Scribd: Feb 22, 2013
Copyright:Traditional Copyright: All rights reservedISBN:9781465324153
List Price: $9.99 Buy Now

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10/01/2014

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9781465324153

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