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Auditor's Guide to IT Auditing, Second Edition by Richard E. Cascarino

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CHAPTER ONE

Technology and Audit

THIS CHAPTER COVERS the basics of technology and audit. The chapter is intended to provide an understanding of the technology currently in use in business as well as knowledge of the jargon and its meaning. It also covers the components of control within an information technology (IT) environment and explains who the main players are and what their roles are within this environment.

After reading this chapter you should be able to:

  • Understand the technology currently in use in business
  • Understand the jargon and its meaning
  • Define the components of control in an IT environment
  • Briefly explain who the players are and what their roles are
  • Define the fundamental differences between batch and online systems
  • Explain the principal business risks within each processing type
  • Describe the components that make up the online system and the effect these have on control objectives
  • Explain the controls within each type of computer system
  • Contrast the basics of batch and online security
  • Demonstrate an ability to:
    • Identify the differing types of database structures
    • Identify the principal components of each type of Database Management System (DBMS)
    • Identify the primary threats to each of these components
    • Relate DBMS components to the operating system environment in which they operate
    • Identify potential control opportunities and select among control alternatives
    • Identify the principal DBMS products in the market
    • Recognize vulnerabilities in multiple DBMS environments ...

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