IT Auditing: The Practitioner's Guide to Reliable Information Automation
暫譯: IT 審計:實務者可靠資訊自動化指南

Savin, Jerald

  • 出版商: Routledge
  • 出版日期: 2025-03-10
  • 售價: $6,470
  • 貴賓價: 9.5$6,147
  • 語言: 英文
  • 頁數: 182
  • 裝訂: Hardcover - also called cloth, retail trade, or trade
  • ISBN: 1032689331
  • ISBN-13: 9781032689333
  • 海外代購書籍(需單獨結帳)

商品描述

More 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- How to evaluate situations where physicality has been replaced by abstracted services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 CPA Evolution project, this book will be an essential resource for readers seeking Certified Public Accountant (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.

商品描述(中文翻譯)

隨著科技在商業運營和記錄管理中變得愈加不可或缺,擁有電腦自動化技能的專業人士——IT 審計師,已成為財務審計團隊中不可或缺的一部分。

本書是 IT 審計領域的全面指南,並探討抽象化對企業的影響。隨著機器人流程自動化 (Robotic Process Automation, RPA) 和人工智慧 (Artificial Intelligence, AI) 的發展,企業正從實體世界轉向抽象的數位世界,對系統的依賴日益增加,包括系統的設計、實施以及那些監督和維護這些系統的人員——這些人員往往是企業控制範圍之外的第三方。儘管這些變化的影響遠超過 IT 審計的範疇,本書專注於 IT 審計師在這個新環境中需要了解的內容,例如:

- 如何理解抽象服務及適當的內部商業控制
- 如何評估實體被抽象服務取代的情況
- 如何理解並適應抽象服務對目標、運營、決策和風險管理的影響,包括風險輪廓的變化和新風險的引入。

在 CPA 演進計畫 (CPA Evolution project) 的背景下,本書將成為尋求註冊會計師 (Certified Public Accountant, CPA) 認證的讀者,以及需要了解日益增加的自動化及其伴隨的實體現實抽象化的商業領導者和風險管理專業人士的重要資源。

作者簡介

Jerald M Savin is Founder, President, and CEO of Cambridge Technology Consulting Group, Inc., which specializes in Automated Business Software, including assessment, selection, implementation, and troubleshooting, Data Architecture, IT Auditing and Compliance, and Judicial Expert Witness Testimony. Jerry has taught at UCLA Extension for 30+ years, the UCR Graduate School of Business for ten years, and California State University Northridge for nine years' teaching courses in Information Systems, IT Auditing, and general IS classes.

作者簡介(中文翻譯)

Jerald M Savin 是劍橋科技諮詢集團(Cambridge Technology Consulting Group, Inc.)的創辦人、總裁及執行長,該公司專注於自動化商業軟體,包括評估、選擇、實施和故障排除、數據架構、IT 審計與合規性,以及司法專家證人證詞。Jerry 在 UCLA Extension 教學超過 30 年,在 UCR 研究生商學院任教十年,以及在加州州立大學北嶺校區任教九年,教授資訊系統、IT 審計及一般資訊系統課程。