E-Auditing: Electronic Auditing

By Dr.Chella Durai A and Dr.Paramagurai G

An audit is a systematic and independent examination of books, accounts, statutory records, documents and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern. It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditing has become such a ubiquitous phenomenon in the corporate and the public sector that academics started identifying an "Audit Society".
A computer security audit is a manual or systematic measurable technical assessment of a system or application. Manual assessments include interviewing staff, performing security vulnerability scans, reviewing application and operating system access controls, and analyzing physical access to the systems.
Automated assessments, or CAAT's, include system generated audit reports or using software to monitor and report changes to files and settings on a system. Systems can include personal computers, servers, mainframes, network routers, switches. Applications can include Web Services, Microsoft project Central, Oracle Database.

• Format: Paperback
• Language: English
• ISBN: B0BMSP4SXJ
• ISBN13: 9798365742710
• Release Date: November 2022
• Publisher: Independently Published
• Length: 94 Pages
• Weight: 0.28 lbs.
• Dimensions: 0.2" x 6.0" x 9.0"