Information System Audit: How to Control the Digital Disruption

Description

The digitalization of companies is a recurrent topic of conversation for managers. Companies are forced to evolve at least as fast as their competitors. They have to review their organization, their processes, and their way of working. This also concerns auditors in terms of their audit strategy and working methods. Digitalization is the tip of the iceberg that represents the increasing reliance on information technology of the company’s information system. Companies have seen new competitors succeed with a digital approach, competitors that have opened new markets or new ways of interacting with their customers, and all business processes can be digitalized. In this new paradigm, auditors have to renew themselves too. Long gone are the days of auditors specializing in one technique, like financial auditors or IT auditors. This makes it a phenomenal opportunity for auditing to renew itself, embracing the vision of the company’s information system: long live the information system auditors! This book proposes you to go step by step from a common understanding of our history of auditing to gradually defining and justifying the impacts of digitalization on the audit strategy and the preparation of audits. Cover Half Title Series Page Title Page Copyright Page Dedication Contents About the author Preface 1. Audit 1.1. Legacy 1.2. Regulation, controls, and audits 1.3. Audit and digital transformation Bibliography 2. Information system 2.1. Information 2.2. Information systems 2.3. IT impact on information systems Bibliography 3. Information system audit 3.1. Challenges 3.2. Different types of audits 3.3. Digitalization Bibliography 4. Legal risks 4.1. Sui generis risks 4.2. Identification and prevention 4.3. International context and innovation Bibliography 5. Operational risks 5.1. Processes 5.2. Data 5.3. Digital impact Bibliography 6. IT processes 6.1. Administrative processes 6.2. Service management 6.3. Project management 7. Human uncertainties 7.1. Unintentional acts 7.2. Intentional acts 7.3. Security 7.4. Forensic Bibliography 8. IT risks 8.1. Geographical coverage 8.2. Data mobility 8.3. Media mobility 8.4. Are it induced risks new? Bibliography 9. Confidence 9.1. Short-term confidence 9.2. Medium-term confidence 9.3. Long-term confidence Bibliography 10. Risks management 10.1. Enterprise risks 10.2. Operational risks 10.3. Technical risks Bibliography 11. Information system audit strategy 11.1. Back to basics on audit strategy 11.2. Digitalization and audit strategy 11.3. Information system risks due to its complexity 12. Performing audits 12.1. Back to basics on audit planning 12.2. Information system audit planning 12.3. Achieving reasonable assurance Bibliography Index