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Information System Audit and Assurance

Information Technology is no more an enabler it has become a part and parcel of business processes. Consequently, the asset composition of organizations has, with the concomitant vulnerabilities and risks, undergone significant changes. In the new scenario, stakeholders are apprehensive about the security of Information Systems. Regulators all over the world have therefore realized the need for a strong Information System Assurance Framework, and have issued guidelines for periodic Information System Security Assessment.

Chapter 1 provides an overview on Information System Audit and Assurance and,
an introduction to the subjects; followed by Chapter 2 on "Internal Control and
Information System Audit", where we discuss the basics of control, and
particularly ...