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    Information Systems Auditing: The IS Audit Testing Process: Information Systems Auditing, #3
    Information Systems Auditing: The IS Audit Testing Process: Information Systems Auditing, #3
    Information Systems Auditing: The IS Audit Testing Process: Information Systems Auditing, #3
    Ebook67 pages30 minutes

    Information Systems Auditing: The IS Audit Testing Process: Information Systems Auditing, #3

    By Robert E. Davis

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    About this ebook

    IS audit area testing mastery reflects professional experience and training. Regarding subject mastery, this booklet presents methods and techniques available for testing computer programs, files, and information systems; which can be translated, if practiced, into professional experience. Chronologically, this monograph describes required audit steps performed during an audit area assignment.

    LanguageEnglish
    PublisherRobert E. Davis
    Release dateFeb 26, 2011
    ISBN9781458161574
    Information Systems Auditing: The IS Audit Testing Process: Information Systems Auditing, #3
    Author

    Robert E. Davis

    Dr. Robert E. Davis obtained a Bachelor of Business Administration in Accounting and Business Law, a Master of Business Administration in Management Information Systems, and a Doctor of Business Administration in Information Systems Management from Temple, West Chester, and Walden University; respectively. In addition, during his twenty years of involvement in education, Dr. Davis acquired Postgraduate and Professional Technical licenses in Computer Science and Computer Systems Technology. Dr. Davis also obtained the Certified Information Systems Auditor (CISA) certificate — after passing the 1988 Information Systems Audit and Control Association's rigorous three hundred and fifty multiple-choice questions examination; and was conferred the Certified Internal Controls Auditor (CICA) certificate by the Institute for Internal Controls. Since starting his career as an information systems (IS) auditor, Dr. Davis has provided data security consulting and IS auditing services to the United States Securities and Exchange Commission, United States Enrichment Corporation, Raytheon Company, United States Interstate Commerce Commission, Dow Jones & Company and Fidelity/First Fidelity (Wells Fargo) corporations as well as other organizations; in staff through management positions. Prior to engaging in the practice of IS auditing and information security consulting; Dr. Davis (as a corporate employee) provided inventory as well as general accounting services to Philip Morris, USA and general accounting services to Philadelphia National Bank (Wells Fargo). Furthermore, he has prior experience as a freelance writer of IT audit and information security training material. Dr. Davis has authored articles addressing IT issues for ITAudit magazine, ISACA Journal, and IT Governance, LTD as well as peer reviewed Carnegie Mellon University's technical report "Comparing eSCM-SP v2 and COBIT" and five chapters of Bloomsbury Publishing's "Effective Auditing for Corporates". In regards to training individuals in the information systems audit process, he has provided instruction to the Data Processing Management Association, ISACA-Philadelphia Chapter CISA Review Course participants, 3rd Annual Securasia Congress delegates, the Delaware Valley Chapter of the Information Systems Security Association and an Internet CISA study group. Additionally, Dr. Davis has presented webinars for Compliance4all, Compliance IQ, Compliance Online, and...

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      Book preview

      Information Systems Auditing - Robert E. Davis

      Information Systems Auditing

      The IS Audit Testing Process

      Random Number Table

      tmp_bba9586888d5c24e84b6c20dd77b37ff_lRrVq__html_7ea8cba0.jpg

      Robert E. Davis, MBA, CISA, CICA

      Published by Robert E. Davis at Smashwords

      Copyright 2009 Robert E. Davis, MBA, CISA, CICA. All rights reserved.

      Smashwords Edition, License Notes

      This ebook is licensed for your personal enjoyment only. This ebook may not be re-sold or given away to other people. If you would like to share this book with another person, please purchase an additional copy for each recipient. If you’re reading this book and did not purchase it, or it was not purchased for your use only, then please return to Smashwords.com and purchase your own copy. Thank you for respecting the hard work of this author.

      Preface

      The global Information Technology (IT) community considers becoming a Certified Information Systems Auditor (CISA) a major accomplishment. To obtain the CISA designation information systems auditors, controls, or security professionals must pass a rigorous test demonstrating knowledge in a multitude of information systems audit process areas. Information Systems Audit and Control Association (ISACA) standards and guidelines, audit risk, and audit fieldwork are just a few knowledge requirements CISA candidates must master.

      Objectives

      Information Systems Auditing: The IS Audit Testing Process is part of an electronic booklets series providing comprehensive IS audit planning, study, evaluation, and testing methods. Systemically, the series covers major steps in the IS audit processes not chronicled in ISACA standards and guidelines. In terms of content, these monographs convert selected audit standards into practical applications using detailed examples. These monographs also allow auditors to understand various steps and processes required to adequately initiate, document, and compile IT audit phases. Through these study assistants, a CISA student will acquire an appreciation for IT financial statement, government, and external auditing. Collectively, these monographs function as study guides for CISA examination preparation as well as audit reference manuals.

      IS audit area testing mastery reflects professional experience and training. Regarding subject mastery, this booklet presents methods and techniques available for testing computer programs, files, and information systems; which can be translated, if practiced, into professional experience. Chronologically, this monograph describes required audit steps performed during an audit area assignment. Specifically, statistical and non-statistical testing is described from an ISA’s perspective, while simultaneously presenting other equivalent audit standards and guidelines. Furthermore, audit risk reassessment is discussed at this monograph’s conclusion.

      Related Material

      To enhance certification candidate preparation, Boson Software offers practice tests traversing the ISACA CISA examination domains. These practice tests are excellent knowledge diagnostic and test simulation tools, furnishing a variety of question formats for the purchaser. Lastly, the practice tests are customizable, therefore, allowing selected CISA domain study.

      Table of Contents

      Introduction

      1.0 Testing Objectives

      1.1 Testing Materiality

      1.2 Testing Design

      2.0 Testing Methodologies

      2.1 Statistical Testing Methodologies

      2.2 Non-Statistical Testing Methodologies

      3.0 Sampling Size Selection

      4.0 Sampling Methodologies

      5.0 Conducting Tests

      5.1 CAAT Testing

      6.0 Testing Evaluation

      7.0 Test Documentation

      8.0 Assessing Risk

      Appendix A

      Appendix B

      Appendix C

      Acronyms

      Glossary

      Bibliography

      Biography

      Introduction¹

      IS audit testing completes what is commonly called audit fieldwork. Logically, after completing the IS audit study and evaluation of controls process, auditors are prepared to perform selected statistical and/or non-statistical testing of transactions/events/cycles (Table 1.1). Testing an audit area, statistically and/or non-statistically, is the culmination of an ISA’s desired Audit Assurance

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