Today, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control. Additionally, a firm’s data—particularly in the case of finance, software, insurance and biotech firms— comprises most of the audited value of the firm. Financial audits are critical mechanisms for ensuring the integrity of information systems and the reporting of organizational finances. They help avoid the abuses that led to passage of legislation such as the Foreign Corrupt Practices Act (1977), and the Sarbanes-Oxley Act (2002).

Audit effectiveness has declined over the past two decades as auditor skillsets have failed to keep up with advances in information technology. Information and communication technology lie at the core of commerce today and are integrated in business processes around the world. This book is designed to meet the increasing need ofaudit professionals to understand information technology and the controls required to manage it. The material included focuses on the requirements for annual Securities and Exchange Commission audits (10-K) for listed corporations. These represent the benchmark auditing procedures for specialized audits, such as internal, governmental, and attestation audits.

Using R and RStudio, the book demonstrates how to render an audit opinion that is legally and statistically defensible; analyze, extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective audit program; and more.

�ber die Autorin bzw. den Autor

J. Christopher Westland is a professor in the Department of Information & Decision Sciences at the University of Illinois, Chicago. He has professional experience in the US as a certified public accountant and in the US, Europe, Latin America, and Asia as a consultant in technology law. He is the editor in chief of Electronic Commerce Research (Springer). Dr. Westland's recent publications include Global Innovation Management, 2nd Edition (Palgrave Macmillan 2017), Structural Equation Modeling (Springer 2015), and Red Wired: China's Internet Revolution (2010).

��ber diesen Titel� kann sich auf eine andere Ausgabe dieses Titels beziehen.

Anbieterinformationen

Kennys.ie is the largest exporter of books from Ireland currently exporting to approximately 100 countries around the world. Kennys Bookshop houses hundreds of thousands of books and specialises in collection development and library services, supplying booksellers and state and university libraries on a global scale including the U.S.A.,Japan and Europe. Kennys.ie is Ireland's Largest Online Bookshop.

Zur Homepage des Verk�ufers

Unternehmensdaten des Verk�ufers

Kennys Bookshop and Art Galleries Ltd.
Liosban Industrial Estate, Tuam Road, Galway, Ireland

Gesch�ftsbedingungen und Versandinformationen

Verkaufsbedingungen

Terms of Sale - Credit Cards: Visa, Master Card, American Express, Diner.
Payment can also be made by bank draft in Euros, drawn on an Irish Bank.

We regret that PO Boxes are not acceptable to the U.S. as our courier will not deliver to them.

In case of returns or queries please contact us by email books@kennys.ie or by phone +353 91 709350

VAT Registration - IE2238521A

Conor Kenny

Widerrufsbelehrung

Versandbedingungen

Free Shipping

Versandkosten von Irland nach USA

Versandkosten von Irland nach USA
Bestellmenge	12 bis 22�Werktage	10 bis 20�Werktage
Erster Artikel	EUR 10.50	EUR 11.50

Die Versandzeiten werden von den Verk�uferinnen und Verk�ufern festgelegt. Sie variieren je nach Versanddienstleister und Standort. Sendungen, die den Zoll passieren, k�nnen Verz�gerungen unterliegen. Eventuell anfallende Abgaben oder Geb�hren sind von der K�uferin bzw. dem K�ufer zu tragen. Die Verk�uferin bzw. der Verk�ufer kann Sie bez�glich zus�tzlicher Versandkosten kontaktieren, um einen m�glichen Anstieg der Versandkosten f�r Ihre Artikel auszugleichen.