GTAG 13 Fraud Prevention and Detection in an Automated World (December 2009)

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1、IPPF–PracticeGuideFraudPreventionandDetectioninanAutomatedWorldGlobalTechnologyAuditGuide(GTAG)WritteninstraightforwardbusinesslanguagetoaddressatimelyissuerelatedtoITmanagement,control,andsecurity,theGTAGseriesservesasareadyresourceforchiefauditexecutivesondiffere

2、nttechnology-associatedrisksandrecommendedpractices.InformationTechnologyControls:TopicsInformationTechnologyOutsourcing:discussedincludeITcontrolconcepts,theDiscusseshowtochoosetherightITFkcloj^qflkQb`eklildvimportanceofITcontrols,theLrqplro`fkdoutsourcingvendor

3、andkeyoutsourcingorganizationalrolesandresponsibilitiesforcontrolconsiderationsfromtheclient’sandensuringeffectiveITcontrols,andriskserviceprovider’soperation.analysisandmonitoringtechniques.ChangeandPatchManagementControls:AuditingApplicationControls:AddressesDesc

4、ribessourcesofchangeandtheirlikelytheconceptofapplicationcontrolanditsChangeandPatchAuditingManagementControls:ApplicationCriticalforimpactonbusinessobjectives,aswellasControlsrelationshipwithgeneralcontrols,aswellasOrganizationalSuccesshowchangeandpatchmanagementh

5、owtoscopearisk-basedapplicationcontrolshelpmanageITrisksandcostsandcontrolreview.whatworksanddoesn’tworkinpractice.ContinuousAuditing:AddressestheroleIdentityandAccessManagement:Coversofcontinuousauditingintoday’sinternalkeyconceptssurroundingidentityandContinuousA

6、uditing:IdentityandAccessImplicationsforAssurance,ManagementMonitoring,andauditenvironment;therelationshipofaccessmanagement(IAM),risksassociatedRiskAssessmentcontinuousauditing,continuouswithIAMprocess,detailedguidanceonmonitoring,andcontinuousassurance;andhowtoau

7、ditIAMprocesses,andasampletheapplicationandimplementationofchecklistforauditors.continuousauditing.ManagementofITAuditing:DiscussesBusinessContinuityManagement:DefinesIT-relatedrisksanddefinestheITauditbusinesscontinuitymanagement(BCM),BusinessContinuityManagemento

8、fITAuditinguniverse,aswellashowtoexecuteandManagementdiscussesbusinessrisk,andincludesamanagetheITauditprocess.detaileddiscussionofBCMprogramrequ