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IT Auditing and Sarbanes-Oxley Compliance

Key Strategies for Business Improvement

Dimitris N. Chorafas

$252

Hardback

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English
Auerbach
29 October 2008
"Information technology auditing and Sarbanes-Oxley compliance have several overlapping characteristics. They both require ethical accounting practices, focused auditing activities, a functioning system of internal control, and a close watch by the board's audit committee and CEO. Written as a contribution to the accounting and auditing professions as well as to IT practitioners, IT Auditing and Sarbanes-Oxley Compliance: Key Strategies for Business Improvement links these two key business strategies and explains how to perform IT auditing in a comprehensive and strategic manner.

Based on 46 years of experience as a consultant to the boards of major corporations in manufacturing and banking, the author addresses objectives, practices, and business opportunities expected from auditing information systems. Topics discussed include the concept of internal control, auditing functions, internal and external auditors, and the responsibilities of the board of directors. The book uses several case studies to illustrate and clarify the material. Its chapters analyze the underlying reasons for failures in IT projects and how they can be avoided, examine critical technical questions concerning information technology, discuss problems related to system reliability and response time, and explore issues of compliance.

The book concludes by presenting readers with a ""what if"" scenario. If Sarbannes-Oxley legislation had passed the U.S. Congress in the late 1990s or even 2000, how might this have influenced the financial statements of Enron and Worldcom? We can never truly know the answer, but if companies make use of the procedures in this book, debacles such as these -- and those which led to the 2007-2008 credit and banking crisis -- will remain a distant memory."

By:  
Imprint:   Auerbach
Country of Publication:   United Kingdom
Dimensions:   Height: 234mm,  Width: 156mm,  Spine: 25mm
Weight:   680g
ISBN:   9781420086171
ISBN 10:   1420086170
Pages:   320
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Hardback
Publisher's Status:   Active
MANAGEMENT CONTROL. Internal Control and Information Technology. Case Studies on Internal Control’s Contribution. Auditing Functions. Internal and External Audit. The Board’s Accountability for Audit. CASE STUDIES ON AUDITING A COMPANY’S INFORMATION TECHNOLOGY. Auditing the Information Technology Functions. Strategic IT Auditing: A Case Study. A Constructive View – Suggestions for IT Restructuring. A Broader Perspective of IT Auditing. TECHNICAL EXAMPLES IN AUDITING IT FUNCTIONS. Auditing IT Response Time and Reliability. Auditing the Security System. CAN IT HELP IN COMPLIANCE? THE CASE OF SOX. Sarbanes-Oxley Compliance and IT’s Contribution. What If: Backtesting Sarbanes-Oxley. INDEX.

Chorafas, Dimitris N.

Reviews for IT Auditing and Sarbanes-Oxley Compliance: Key Strategies for Business Improvement

Thoroughly engaging biography of the gloriously knotty Russian poet, by British poet, novelist and biographer Feinstein (Pushkin, 1999, etc.). The author's previous research into the life and work of Marina Tsvetayeva, for A Captive Lion (1987), provided a natural segue into her study of Akhmatova's long, tortured career. The poet emerges here as romantically capricious yet deeply pious, fiercely dedicated to her craft and to mentors such as Osip Mandelstam, Alexander Blok and Boris Pasternak. Akhmatova essentially refashioned herself a bohemian from aristocratic roots in Tsarskoye Selo, summer home to the tsars. She was devoted all her life to her kindly, beautiful mother. Her handsome, philandering father disapproved of poetry, so Anna Andreevna Gorenko took Akhmatova as a pen name. She believed from an early age that omens portended a remarkable destiny for her. Tall, elegant and thin, she married the wealthy poet Nikolay Gumilyov, an editor of the influential literary journal Apollon, mostly in order to flee the provinces and establish herself in pre-Revolutionary St. Petersburg. Her first volumes, Evening and Rosary, established her status at the Stray Dog Cafe, a legendary Petersburg hangout for intellectuals and artists. A dizzying number of dire affairs ensued, as well as two more damaging marriages. It all served as fuel for Akhmatova's creative fire, though the wild euphoria of revolution was followed by the embittering disillusionment of civil war and famine. Always in frail health, she refused to go into exile even as numerous friends, longtime lover and art critic Nikolay Punin and her sadly neglected son Lev Gumilyov were imprisoned, tortured and worse. Her work was disparaged as too decadent, too religious and too sentimental, but she endured, surviving the revolution and Soviet terror to secure a triumphant legacy. Feinstein's magisterial translations of Akhmatova's poetry further enrich this portrait of a mythic personality as vulnerable as she was implacable. A window to a dazzling lost age. (Kirkus Reviews)


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