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A technical guide to performing systematic experiments that create more transparency for corporate surveillance and its algorithms.
The logic and language of auditing for fraud. This book is a revised and condensed version of the groundbreaking classic in which Cardwell introduces a comprehensive system for detection and deterrence of "inside theft." Inside theft is the fraudulent transfer of value from owners, undertaken by employees for their own benefit or that of their accomplices. Audit surveillance, but one component of this system, is a strategy centered on the books and records of the firm that uses incisive tests of limited scope to detect the evidences of inside theft. In short, it is a risk-based application of the common sense notion that to detect something, one must test for it. Includes both broad accounting theory on employee fraud as well as procedures used by auditors in the detection of complements, fraudulent credits, and certain forms of conversions; such as tests of reasonableness, verification methods (corroborative procedures), conversion surveillance, and oral inquiry.
"A much-needed service for society today. I hope this book reaches information managers in the organization now vulnerable to hacks that are stealing corporate information and even holding it hostage for ransom." – Ronald W. Hull, author, poet, and former professor and university administrator A comprehensive entity security program deploys information asset protection through stratified technological and non-technological controls. Controls are necessary for counteracting threats, opportunities, and vulnerabilities risks in a manner that reduces potential adverse effects to defined, acceptable levels. This book presents a methodological approach in the context of normative decision theory constructs and concepts with appropriate reference to standards and the respective guidelines. Normative decision theory attempts to establish a rational framework for choosing between alternative courses of action when the outcomes resulting from the selection are uncertain. Through the methodological application, decision theory techniques can provide objectives determination, interaction assessments, performance estimates, and organizational analysis. A normative model prescribes what should exist according to an assumption or rule.
Have you been asked to perform an information systems audit and don't know where to start? Examine a company's hardware, software, and data organization and processing methods to ensure quality control and security with this easy, practical guide to auditing computer systems--the tools necessary to implement an effective IS audit. In nontechnical language and following the format of an IS audit program, you'll gain insight into new types of security certifications (e.g., TruSecure, CAP SysTrust, CPA WebTrust) as well as the importance of physical security controls, adequate insurance, and digital surveillance systems. Order your copy today!
Developing an internal auditing capability within an organization is as important to the continued success of that organization as any other initiative or process. An audit is a systematic, independent, and documented process for obtaining evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled. Internal audits are audits conducted by on behalf of the organization itself for internal purposes, and can form the basis of the organizations self-declaration of conformity or compliance. A well-planned, effective, internal auditing program should consider the relative importance of the processes and areas to be audited. Dont waste time on the unimportant. The success of an organization is the sum of the effectiveness of Management authority, responsibility, and accountability. They are, in turn, the sum of the manner in which Management deals with the findings of the internal audits. The premise of this book and my reason for creating it is simple: 1. Our organizations (large and small public and private) and, in fact, our lives are in danger from both physical and cyber-attacks, because we remain incredibly uneducated, unstructured, and vulnerable, when it comes to threats to their security. 2. Organizational Security can be upgraded profoundly through a well-developed program of internal and outside audits. 3. Similar or co-located organizations can combine resources synergistically. That is, the whole of the effort will be greater than the sum of its parts. I have kept this work as compact as possible, so as to minimize reading time and maximize productivity. I write for no-nonsense managers with big responsibilities and limited resources. I refer often to four excellent ISO International Standards. They offer guidance for structuring effective management programs rapidly, regardless of whether or not organizations desire certification by accreditation bodies. I invite you to use my approach to Risk Management, as explained in the pages that follow. You will find it an effective and uncomplicated method for developing and monitoring your strategic plans. Developing a security mindset, using the checklists provided, and taking action on your findings will improve your security posture immediately and continuously. Good luck, and now lets get to work.
Have you been asked to perform an information systems audit and don't know where to start? Examine a company's hardware, software, and data organization and processing methods to ensure quality control and security with this easy, practical guide to auditing computer systems--the tools necessary to implement an effective IS audit. In nontechnical language and following the format of an IS audit program, you'll gain insight into new types of security certifications (e.g., TruSecure, CAP SysTrust, CPA WebTrust) as well as the importance of physical security controls, adequate insurance, and digital surveillance systems. Order your copy today!
FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.
This section discusses IT audit cybersecurity and privacy control activities from two focus areas. First is focus on some of the many cybersecurity and privacy concerns that auditors should consider in their reviews of IT-based systems and processes. Second focus area includes IT Audit internal procedures. IT audit functions sometimes fail to implement appropriate security and privacy protection controls over their own IT audit processes, such as audit evidence materials, IT audit workpapers, auditor laptop computer resources, and many others. Although every audit department is different, this section suggests best practices for an IT audit function and concludes with a discussion on the payment card industry data security standard data security standards (PCI-DSS), a guideline that has been developed by major credit card companies to help enterprises that process card payments prevent credit card fraud and to provide some protection from various credit security vulnerabilities and threats. IT auditors should understand the high-level key elements of this standard and incorporate it in their review where appropriate.