000			03872 a2200421 4500
001			23920752
003			DLC
005			20260410112329.0
006			m |o d |
007			cr ||||||| ||
008			241028s2025 nyu ob 001 0 eng
010			_a 2024036855
020			_a9781040259771
020			_a9781032689388
020			_z9781032689333
020			_z9781032678665
040			_aDLC _beng _erda _cDLC _dDLC _dDLC-MRC _dDLC
042			_apcc
050	0	0	_aTJ 210 _b.S28 2025
082	0	0	_a004.068 _223/eng/20241112
100	1		_aSavin, Jerald _eauthor _4aut _4http://id.loc.gov/vocabulary/relators/aut _0http://id.loc.gov/authorities/names/n2023018752
245	1	0	_aIT auditing : _bthe practitioner's guide to reliable information automation / _cJerald M. Savin.
264		1	_aNew York : _bRoutledge, _c2025.
300			_axiii, 222p. _bill.:
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction to IT auditing -- IT audit's big questions -- IT risks and internal controls -- Auditing IT governance -- Auditing IT management -- Auditing IT infrastructure -- Auditing cloud services -- Enterprise business systems (EBS) -- Auditing data -- Auditing IT resource acquisition -- Auditing basic IT practices -- Auditing IT service management -- Auditing IT assurance, compliance, and improvement -- Auditing cybersecurity -- Conducting IT audits -- Preparing system and organization controls (SOC) reports -- Modeling : an essential audit skill -- Technology trends and their potential impact on IT auditing -- Professional guidance -- Epilogue : the unfinishable chapter.
520			_a"More than ever, technology is indispensable to business operations and recordkeeping, so people skilled in computer automation-IT auditors-have become an essential part of the financial audit team. This book is a comprehensive guide to the IT audit discipline, and to the impact of abstraction on businesses. Developments including Robotic Process Automation (RPA) and artificial intelligence (AI) mean that businesses are moving from a physical world to an abstracted digital world, increasing reliance on systems, their design, their implementation and on those that oversee and maintain these systems-often parties outside the businesses' control. Though the implications of these shifts go far beyond IT auditing, this book focuses on what IT auditors need to know in this new environment, such as: How to understand abstracted services and appropriate internal business controls How to evaluate situations where physicality has been replaced by abstracted services How to understand and adapt to the impact of abstracted services on objectives, operations, decision-making, and risk management, including changing risk profiles and introducing new risks. In the wake of the CPA Evolution project, this book will be an essential resource for readers seeking Certified Public Accountant (CPA) certification, as well as for business leaders and risk management professionals who need to understand the benefits and challenges of ever-increasing automation and its concurrent abstraction of physical reality"-- Provided by publisher.
588			_aDescription based on print version record and CIP data provided by publisher.
650		0	_aInformation technology _xAuditing
650		0	_aInformation technology _xManagement _0http://id.loc.gov/authorities/subjects/sh2008006980
776	1		_iPrint version _4http://id.loc.gov/entities/relationships/printversion _aSavin, Jerald _tIT auditing _dNew York, NY: Routledge, 2025 _w(DLC) 2024036854 _z9781032689333 _z9781032678665 _z9781032689388
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBK
999			_c44297 _d44297