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DUE MARCH30
MASTER LEVEL PLEASE
PLEASE PLASE JUST ONE PAGE. DONT ASK FOR MORE PAGES. KEEP IT SIMPLE JUST ONE PAGE ONLY. ONE PAGE ONLY PLEASE,
KEEP IT SIMPLE TO ONE PAGE PLEASE. DONT ASK FOR MORE PAGES PLEASE. ONE PAGE ONLY PLEASE.
5 SOURCES PLEASE, MAKE SURE YOU DO 5 SOURCES PLEASE.Discuss the following topics:
What is IT auditing? What functions are involved?
Explain the Sarbanes-Oxley Act and provide a brief overview. Discuss the relevance to IT auditing, control, and compliance.
Explain what the Health Insurance Portability and Accountability Act is and provide a brief overview. Discuss the relevance to IT auditing, control, and compliance.
What basic skills and training are needed to be a professional performing in the area of IT auditing?Order Notes
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| Subject | Technology | Pages | 3 | Style | APA |
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Answer
Information Technology (IT) Auditing and Relevant Acts
Information Technology (IT) auditing involves the collection and evaluation of evidence associated with a firm’s IT infrastructure, operations, and policies, with the aim of determining whether the organization’s system maintains data integrity, safeguards assets, allows effective attainment of organizational goals, and employs resources efficiently (Ifinedo, 2014; Peltier, 2016; Rhodes-Ousley, 2013). Kalloniatis et al. (2014) assert that the primary functions involved in IT audit are evaluation and examination of systems established to guard on a firm’s information.
The Sarbanes-Oxley Act was signed into law in 2002 with the aim of overseeing the landscape of financial reporting for finance reporting (Simkin et al., 2014). This Act serves to review the requirements of legislative audit and safeguard investors by improving reliability and accuracy of corporate disclosures. IT auditing is relevant because it ensures the reliability and security of IT systems and their invulnerability to computer attacks. In this manner, there is assurance that IT systems are sufficiently safeguarded, offer reliable information to users, and managed properly to accomplish their intended benefits (Peltier, 2016). IT control provides assurance that the IT employed by the firm operates as required and that there is reliability of data. Compliance ensures that IT systems used by the company or organization adhere to applicable regulations and laws.
The Health Insurance Portability and Accountability Act was established in 1996 (Peltier, 2016). The Act offers data security and privacy provisions for protecting medical information. Becoming a professional within the area of IT auditing requires a Bachelor’s degree in the fields of information technology and computer science among other related areas (Peltier, 2016). Some of the skills needed for an IT auditor are analytical, management, and communication skills. Besides, an individual should have the ability to navigate an organization’s IT system including the network infrastructure.
References
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Ifinedo, P. (2014). Information systems security policy compliance: An empirical study of the effects of socialisation, influence, and cognition. Information & Management, 51(1), 69-79. Kalloniatis, C., Mouratidis, H., Vassilis, M., Islam, S., Gritzalis, S., & Kavakli, E. (2014). Towards the design of secure and privacy-oriented information systems in the cloud: Identifying the major concepts. Computer Standards & Interfaces, 36(4), 759-775. Peltier, T. R. (2016). Information Security Policies, Procedures, and Standards: guidelines for effective information security management. Auerbach Publications. Rhodes-Ousley, M. (2013). Information security: the complete reference. McGraw Hill Education. Simkin, M. G., Norman, C. S., & Rose, J. M. (2014). Core concepts of accounting information systems. John Wiley & Sons.
Appendix
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