Catalogue Search | MBRL
Are you sure you want to remove the book from the shelf?
{{itemTitle}}
2,957
result(s) for
"Electronic auditing"
Sort by:
IT auditing : using controls to protect information assets
\"Explains, step by step, how to implement a successful, enterprise-wide IT audit program...This comprehensive guide describes how to assemble an effective IT audit team and maximize the value of the IT audit function. In-depth details on performing specific audits are accompanied by real-world examples, ready-to-use checklists, and valuable templates. Standards, frameworks, regulations, and risk management techniques are also covered.\"--Publisher's description.
Book
IT audit, control, and security
When it comes to computer security, the role of auditors today has never been more crucial. Auditors must ensure that all computers, in particular those dealing with e-business, are secure. The only source for information on the combined areas of computer audit, control, and security, the IT Audit, Control, and Security describes the types of internal controls, security, and integrity procedures that management must build into its automated systems. This very timely book provides auditors with the guidance they need to ensure that their systems are secure from both internal and external threats.
eBook
Green Electronic Auditing and Accounting Information Reliability in the Jordanian Social Security Corporation: The Mediating Role of Cloud Computing
The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian Social Security Corporation was used to gather data, with a response rate of 31.4% (157 employees). The researcher used structural equation modeling to investigate the connections between cloud computing, auditing on data processing processes, auditing the inputs, auditing the outputs, prior auditing on inputs, and accounting information reliability. The findings revealed that auditing data processing activities, auditing outputs, cloud computing, and earlier auditing on inputs all have a substantial impact on accounting information reliability. However, auditing the inputs and the link between cloud computing and accounting information reliability were not significant. This study’s conclusions have ramifications for policymakers and auditing and accounting practitioners. The Jordanian Social Security Corporation must consider the significance of adequate auditing methods to assure correct accounting information, particularly in the context of cloud computing. This report also highlights the need for more research on the influence of cloud computing on accounting and auditing processes in underdeveloped countries.
Journal Article
The Impact of Internal Control and Electronic Disclosure on the Electronic Auditing Risk in the Jordanian Industrial Public Shareholding Companies
Purpose: The aim of this study is to examine the possibility of the risk associated with electronic auditing by identifying the relationships between the various internal control aspects (control activities, control environment, monitoring, information and communications, and electronic disclosure) Theoretical framework: The Jordanian Industrial Public Shareholding Companies as other sectors, apply standards for internal audit that set by experts and electronic auditing using a new electronic technique that may affected by IC and ED. Design/methodology/approach: The descriptive statistics used to describe the electric questionnaire responses of the study sample using SPSS statistical analysis. The study population was made up of the finance department personnel and financial managers of the 45 public shareholding businesses, and 225 companies that were listed on the Amman Stock Exchange up until the end of December 2021. Findings: The results show that in Jordanian public shareholding businesses, risk assessment with its aspects (internal control and electronic disclosure) had a statistically significant influence on reducing audit risk in their dimensions (control risk, inherent risk, and discovery risk). In addition, the study determined that electronic disclosure had a statistically significant impact on lowering audit risk in Jordanian public shareholding corporations. Research, Practical & Social implications: The implications for Practice of the adoption of electronic systems will raise the risks to the confidentiality and reliability of accounting data. This is the purpose of electronic auditing, since it decreases the possibility of misrepresentation and manipulation of accounting data provided electronically. Further study can involve many countries in the region so as the conducted results can be widespread and globalized. Originality/value: The study among the first highlighted the impact of internal control and electronic disclosure for the risk associated with the electronic auditing in the Jordanian Industrial Public Shareholding Companies.
Journal Article
The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia
Over the last decade, rapid advances in information systems (ISs) have greatly reshaped and changed the nature of doing business and how its performance is measured, with Electronic Auditing (E-auditing) emerging as a pivotal element in improving organizational efficiency. This study addresses the challenges faced in manually implementing audits and underscores the necessity for transitioning to electronic audit systems. The manual approach has limitations regarding the accuracy of operations, so to enhance performance, E-auditing is now imperative. The purpose of the study is to evaluate E-auditing in the public sector of Saudi Arabia, utilizing DeLone and McLean’s information system model (DM ISM). The focus is on vital factors including information quality, system quality, service quality, system usage and user satisfaction and their influence on the performance of internal audit departments, particularly during the challenges posed by the recent COVID-19 pandemic. This research employs a quantitative approach, utilizing a self-administered survey questionnaire to collect data from E-auditing users in the Saudi public sector. The study applies partial least squares structural equation modelling (PLS-SEM) to validate the gathered data. Findings reveal that information quality and system quality significantly influence E-auditing usage. While service quality exhibits no marked effect on usage, the study establishes a strong relationship between E-auditing usage and user satisfaction. Effective E-auditing usage and satisfied users contribute convincingly to the improved performance of internal audit departments. The paper concludes with implications, limitations, and suggestions for future studies.
Journal Article
Understanding and conducting information systems auditing
A comprehensive guide to understanding and auditing modern information systems
The increased dependence on information system resources for performing key activities within organizations has made system audits essential for ensuring the confidentiality, integrity, and availability of information system resources. One of the biggest challenges faced by auditors is the lack of a standardized approach and relevant checklist. Understanding and Conducting Information Systems Auditing brings together resources with audit tools and techniques to solve this problem.
Featuring examples that are globally applicable and covering all major standards, the book takes a non-technical approach to the subject and presents information systems as a management tool with practical applications. It explains in detail how to conduct information systems audits and provides all the tools and checklists needed to do so. In addition, it also introduces the concept of information security grading, to help readers to implement practical changes and solutions in their organizations.
* Includes everything needed to perform information systems audits
* Organized into two sections—the first designed to help readers develop the understanding necessary for conducting information systems audits and the second providing checklists for audits
* Features examples designed to appeal to a global audience
Taking a non-technical approach that makes it accessible to readers of all backgrounds, Understanding and Conducting Information Systems Auditing is an essential resource for anyone auditing information systems.
eBook
Executive's Guide to IT Governance
Create strong IT governance processes In the current business climate where a tremendous amount of importance is being given to governance, risk, and compliance (GRC), the concept of IT governance is becoming an increasingly strong component. Executive's Guide to IT Governance explains IT governance, why it is important to general, financial, and IT managers, along with tips for creating a strong governance, risk, and compliance IT systems process. Written by Robert Moeller, an authority in auditing and IT governance Practical, no-nonsense framework for identifying, planning, delivering, and supporting IT services to your business Helps you identify current strengths and weaknesses of your enterprise IT governance processes Explores how to introduce effective IT governance principles with other enterprise GRC initiatives Other titles by Robert Moeller: IT Audit, Control, and Security and Brink's Modern Internal Auditing: A Common Body of Knowledge There is strong pressure on corporations to have a good understanding of their IT systems and the controls that need to be in place to avoid such things as fraud and security violations. Executive's Guide to IT Governance gives you the tools you need to improve systems processes through IT service management, COBIT, and ITIL.
eBook
Influence of artificial intelligence technology on green electronic auditing: Moderating effect of organizational culture
This study investigated the impact of the use of advanced technologies, namely expert systems, intelligent agents, and genetic algorithms, on green electronic auditing in accounting firms in Jordan. Research data were gathered from 480 study respondents through a questionnaire, and data were analyzed with Smart PLS. Results show that auditing practices were substantially improved by the use of these technologies, through the achievement of sustainability, and that these technologies became more effective with a supportive organizational culture. Results also show a strong relationship between the technologies, namely, expert systems, intelligent agents, and genetic algorithms. and green electronic auditing. This study demonstrated that organizational culture serves as a moderator that enhances green electronic auditing through its interaction with expert systems; however, not with intelligent agents or genetic algorithms. The study limitations include the use of just one region and likely biases in self-reported data. The use of technologies in other settings and other factors that affect green auditing practices can be examined in future studies. In general, the significance of using innovative technologies to increase auditing sustainability in accounting firms was elucidated in this study.
Journal Article
Auditor's guide to IT auditing
Step-by-step guide to successful implementation and control of IT systems--including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected.
eBook
Security and Control in Information Systems
With the advent of electronic commerce, and the increasing sophistication of the information systems used in business organizations, control and security have become key management issues. Responsibility for ensuring that controls are well designed and properly managed can no longer simply be delegated to the technical experts. It has become an area in which the whole management team needs to be involved.
This comprehensive review, written for the business reader, includes coverage of recent developments in electronic commerce, as well as the more traditional systems found in many organizations, both large and small.
Intended for any manager whose work depends on financial or other business information, it includes case studies, summaries and review questions, making it equally suitable as a source text for students of business studies at postgraduate or advanced level.
eBook