LibGuides: TIM-6370 v1: Week 7 Resources

Week 7 Resources

Information Technology Control and Audit

Otero, A. R. (2019). Information technology control and audit (5th ed.). CRC Press.

Read Chapters 10 and 11.

The readings for this week discuss the importance of change control management and how these changes impact the audit process. (Chapter 10). The reading explores the change management procedures, configuration management and organization change management. The second reading from this source (Chapter 11) explores Information Systems operations. The readings discuss the importance of policies and procedures for both the organization itself and the audit process.

The Redshelf book link is located in the Getting Started module of your course. Click on the link there to access your book.

Auditing IT infrastructures for Compliance

Weiss, M., & Solomon, M. G. (2016). Auditing IT infrastructures for compliance (2nd ed.). Jones & Bartlett Learning.

Read Chapter 4.

During the previous weeks, you will explore the audit process and how to write the audit report. This week’s chapter takes a look at auditing standards and frameworks. It explores the ISO and IEC standards along with NIST. These various standards help in the development process of the audit and cybersecurity framework.

The Redshelf book link is located in the Getting Started module of your course. Click on the link there to access your book.

Audit data analytics research-an application of design science methodology
Kogan, A., Mayhew, B. W., & Vasarhelyi, M. A. (2019). Audit data analytics research-an application of design science methodology. Accounting Horizons, 33(3), 69.
In audit research, design science methodology was originally used implicitly in early studies devoted to developing and evaluating audit analytical procedures and audit sampling techniques. The recent advances in information technology necessitate renewed attention to this research methodology especially given the profound changes in accounting, auditing, and business processes currently underway.
IT governance measurement tools and its application in IT-business alignment
Nicho, M., & Khan, S. (2017). IT governance measurement tools and its application in IT-business alignment. Journal of International Technology and Information Management, 26(1), 81-111.
The purpose of this exploratory research paper is to evaluate the deployment and assessment methodology of the information technology governance (ITG) measurement tools, with the purpose of gaining deeper insight into the ITG initiation process, the nature of tools employed, measurement processes, and the implementation methodology, using case studies.
Auditors and technology
Moldof, A. (2016). Auditors and technology. Internal Auditing, 31(3), 40-42.
Technology offers the ability to both improve the quality of audit and to add value to it: audit is moving from being a reactive, backward-looking exercise to a proactive, predictive, forward-looking one, working in real time. And as such, it provides an opportunity to help businesses by providing timely insights and this article explore those ideals.