The purpose and scope of IS audits are to determine whether controls over computer systems and IT assets are ... of system errors and irregularities (e.g., computer fraud and theft, embezzlement, and abuse) on the financial statements. ... asystema includes hardware, data, software, people, documentation, and the associated procedures, (whether manual or ... The next list presents IS control objectives.
|Title||:||Wiley CIA Exam Review 2013, Internal Audit Practice|
|Author||:||S. Rao Vallabhaneni|
|Publisher||:||John Wiley & Sons - 2013-02-19|