| 000 | 02399 a2200349 4500 | ||
|---|---|---|---|
| 001 | 1040259774 | ||
| 005 | 20250328151425.0 | ||
| 008 | 250324022025GB 52 eng | ||
| 020 |
_a9781040259771 _qEA |
||
| 037 |
_bTaylor & Francis _cGBP 39.99 _fBB |
||
| 040 | _a01 | ||
| 041 | _aeng | ||
| 072 | 7 |
_aKFCM _2thema |
|
| 072 | 7 |
_aKJC _2thema |
|
| 072 | 7 |
_aKJMV6 _2thema |
|
| 072 | 7 |
_aKNTX _2thema |
|
| 072 | 7 |
_aKFCM _2bic |
|
| 072 | 7 |
_aKJC _2bic |
|
| 072 | 7 |
_aKJMV6 _2bic |
|
| 072 | 7 |
_aKNTX _2bic |
|
| 072 | 7 |
_aBUS003000 _2bisac |
|
| 072 | 7 |
_aBUS001000 _2bisac |
|
| 072 | 7 |
_aBUS027020 _2bisac |
|
| 072 | 7 |
_aCOM032000 _2bisac |
|
| 072 | 7 |
_a004.068 _2bisac |
|
| 100 | 1 | _aJerald Savin | |
| 245 | 1 | 0 |
_aIT Auditing _bThe Practitioner's Guide to Reliable Information Automation |
| 250 | _a1 | ||
| 260 |
_aOxford _bRoutledge _c20250311 |
||
| 300 | _a182 p | ||
| 520 | _bMore than ever, technology is indispensable to business operations and recordkeeping, so people skilled in computer automation — IT auditors — have become an essential part of the financial audit team. This book is a comprehensive guide to the IT audit discipline, and to the impact of abstraction on businesses. Developments including Robotic Process Automation (RPA) and artificial intelligence (AI) mean that businesses are moving from a physical world to an abstracted digital world, increasing reliance on systems, their design, their implementation and on those that oversee and maintain these systems — often parties outside the businesses’ control. Though the implications of these shifts go far beyond IT auditing, this book focuses on what IT auditors need to know in this new environment, such as: How to understand abstracted services and appropriate internal business controls How to evaluate situations where physicality has been replaced by abstracted services How to understand and adapt to the impact of abstracted services on objectives, operations, decision-making, and Risk Management, including changing risk profiles and introducing new risks In the wake of the Certified Public Accountant (CPA) Evolution project, this book will be an essential resource for readers seeking CPA certification, as well as for business leaders and Risk Management professionals who need to understand the benefits and challenges of ever-increasing automation and its concurrent abstraction of physical reality. | ||
| 999 |
_c8473 _d8473 |
||