Page 26 - Accounting Information Systems

Preface xxv

Chapter 16 continues the treatment of IT controls as described by the SAS 78/COSO
control framework. The focus of the chapter is on SOX compliance regarding the secu-
rity and control of operating systems, database management systems, and communica-
tion networks. This chapter examines the risks, controls, audit objectives, and tests of
controls that may be performed to satisfy either compliance or attest responsibilities.

Chapter 17, ‘‘IT Controls Part III: Systems Development, Program Changes, and
Application Controls’’
Chapter 17 concludes the examination of IT controls as outlined in the SAS 78/COSO
control framework. The chapter focuses on SOX compliance regarding systems devel-
opment, program changes, and applications controls. It examines the risks, controls,
audit objectives, and tests of controls that may be performed to satisfy compliance or
attest responsibilities. The chapter examines five computer-assisted audit tools and
techniques (CAATT) for testing application controls:
• the test data method
• base case system evaluation
• tracing
• integrated test facility
• parallel simulation
It also reviews two substantive testing techniques: embedded audit modules and
generalized audit software.

SUPPLEMENTS
Product Website
Additional teaching and learning resources, including access to additional internal con-
trol and systems development cases, are available by download from the book’s web-
site at http://academic.cengage.com.
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PowerPoint Slides
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The PowerPoint slides, prepared and completely updated by Patrick Wheeler of the
University of Missouri, provide colorful lecture outlines of each chapter of the text,
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incorporating text graphics and flowcharts where needed. The PowerPoint presenta-
tion is available for download from the text website.
Test Bank
The Test Bank, available in Word and written and updated by the text author, contains
true/false, multiple-choice, short answer, and essay questions. The files are available
for download from the text website.

Solutions Manual
The Solutions Manual, written by the author, contains solutions to all end-of-chapter
problems and cases. Adopting instructors may download the Solutions Manual under
password protection at the Instructor’s Resource page of the book’s website.