Academic journal article Issues in Accounting Education

Concepts of Information Technology Auditing

Academic journal article Issues in Accounting Education

Concepts of Information Technology Auditing

Article excerpt

JAMES E. HUNTON, STEPHANIE M. BRYANT, and NANCY A. BAGRANOFF, Concepts of Information Technology Auditing, (Hoboken, NJ: John Wiley & Sons, Inc., 2004, pp. xvi, 282).

The texts stated purposes are to: (1) provide a concise, nontechnical approach to information technology (IT) auditing; (2) provide breadth and depth of coverage to allow use as either a standalone text in an IT auditing course or as a supplemental text in an accounting information systems course while allowing for instructors to complement their class with guest speakers, hands-on activities, discussions, and guest speakers; and (3) incorporate new rules and regulations, providing students with insights and guidance about how these rules affect auditors.

The text achieves objectives (1) and (3) very well. It does an excellent job of identifying and straightforwardly presenting the key rules and regulations that impact IT auditors, beginning with introductory chapters defining the purpose of IT auditing, a series of chapters outlining the basics of various IT risks and control frameworks, and finally three how-to chapters describing the conduct of audits, the use of computer assisted audit tools, and fraud and forensic auditing. In particular, the text provides a very well-conceived framework for coverage of IT auditing. This framework focuses primarily on the foundations, risks, and control frameworks, rather than procedures of IT auditing, with a total of 176 pages devoted to the framework elements and only 82 pages devoted to IT audit techniques.

In pursuing its second goal of breadth and depth of coverage, the book is most successful in terms of breadth rather than depth of coverage. While thoroughly covering the basis of each topic and using many, relevant, though brief, examples, the book's brevity does not lend itself to the depth of interesting examples and detail that would be consistent with more comprehensive texts. …

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