GDL

Management Planning Guide for Information Systems Security Auditing

2010
Book from gdlhub / 2012-06-25 10:33:45
Oleh : David M. Walker, Ronald L. Jones, National State Auditors Association and the U. S. General Accounting Office
Dibuat : 2012-06-25, dengan 1 file

Keyword : Management Planning Guide for Information Systems Security Auditing
Subjek : Management Planning Guide for Information Systems Security Auditing
Sumber pengambilan dokumen : Internet

Rapid and dramatic advances in information technology (IT), while offering tremendous

benefits, have also created significant and unprecedented risks to government

operations. Federal, state, and local governments depend heavily on information systems

(IS) security measures to avoid data tampering, fraud, inappropriate access to and

disclosure of sensitive information, and disruptions in critical operations. These risks are

expected to only continue to escalate as wireless and other technologies emerge.

Government auditors, to be effective instruments of accountability, need to be able to

evaluate IS security and offer recommendations for reducing the security risk to an

acceptably low level. Further, the growing importance of IT in performing daily

operational activities, along with the elimination of paper-based evidence and audit2

trails, demands that auditors consider the effectiveness of IT controls during the course

of financial and performance audits. To do so, auditors must acquire and maintain the

appropriate resources and skill sets—a daunting challenge in an era of rapid evolution

and deployment of new information technology.

Deskripsi Alternatif :

Rapid and dramatic advances in information technology (IT), while offering tremendous

benefits, have also created significant and unprecedented risks to government

operations. Federal, state, and local governments depend heavily on information systems

(IS) security measures to avoid data tampering, fraud, inappropriate access to and

disclosure of sensitive information, and disruptions in critical operations. These risks are

expected to only continue to escalate as wireless and other technologies emerge.

Government auditors, to be effective instruments of accountability, need to be able to

evaluate IS security and offer recommendations for reducing the security risk to an

acceptably low level. Further, the growing importance of IT in performing daily

operational activities, along with the elimination of paper-based evidence and audit2

trails, demands that auditors consider the effectiveness of IT controls during the course

of financial and performance audits. To do so, auditors must acquire and maintain the

appropriate resources and skill sets—a daunting challenge in an era of rapid evolution

and deployment of new information technology.

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