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CISA® Certified Information Systems Auditor®: Study Guide, Third Edition by David Cannon

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Understanding the Demand for IS Audits

For decades, the dominant control placed upon an organization was the financial audit. Although theft and fraud have always existed, the general expectation was that almost all organizations could be trusted without additional regulations. We expected management to be honest. Well, those naive days are over. Welcome to the new world, which has a growing number of intrusive regulations. Modern business culture is moving rapidly to less trust with more testing to reduce the chances of insider corruption. Greed is a powerful motivator to some individuals in authority.

Executive Misconduct

Let’s reflect on some of the great people who created this wonderful job opportunity for us. Mom always said to give special ...

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