Auditing Information Systems, Second Edition

Chapter 16. Conclusion

This book has attempted to view information systems (IS) auditing from a practical viewpoint, applying many existing concepts to a variety of real-world situations, thereby providing readers with useful examples of what they might expect to encounter in audits that they perform or oversee. There have been many excellent books written on the subject of IS auditing that cover the concepts in this book plus many others in much greater detail. This book is designed to provide readers with information, suggestions, and examples of real-world IS issues that I have encountered in the business world and to identify issues that are pertinent within the IS auditing field.

The previous chapters have discussed many important IS auditing concepts that are critical to performing effective audits as we move further into the new millennium. These include the basics of computing systems; identification and creation of computing systems inventories; a generic IS audit program; IS policies, standards, and guidelines; auditing of service organizations, including their financial stability and contracts; accounting treatment of computer equipment and hardware; physical and logical security controls; IS operations; control self-assessment (CSA); encryption and cryptographic controls; computer-assisted audit techniques; computer viruses; software piracy; computer forensics; electronic commerce; auditing system development projects; Internet security; and the humanistic aspects ...