This book, Audit and Control of Info rmation Systems, is designed for those who
need to gain a working knowledge of the principles and techniques of com-
puter auditing. Audiences that will find the text particularly relevant include
students and professionals in the fields of:
~ Business management
~ Computer information systems ~CIS
~ Accounting, auditing, and finance
In short, the content of this book should be included in the background of
anyone who is, or expects to be, accountable to management for the finan-
cial information on the assets of a business organization. To address this
multidisciplinary subject area, a team of authors was assembled that
represents a wide range of expertise, including computer auditing, govern-
ment systems, internal audit, public accounting, business management and
consulting, and CIS education.
A basic philosophy in the design of the text is that it must serve primar-
ily as a learning experience, not as a manual for performing audit examina-
tions. Thus, emphasis is on principles and techniques, as well as on
application through realistic case studies. In addition to cases that are
presented within chapter discussions, case projects are included in the
chapter assignments. The relevance and usefulness of these cases have been
proven in training programs within public and government audit organiza-
tions, and in university courses in CIS auditing. Indeed, many of the former
students of these courses are employed currently as CIS auditors and have
contributed case materials and references.
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