Information Technology Control and Audit

6. Auflage 2027
ISBN: 978-1-032-98812-2
Verlag: Taylor & Francis Ltd

Buch, Englisch, 344 Seiten, Format (B × H): 178 mm x 254 mm

Organizations today operate in rapidly evolving digital environments shaped by cloud computing, cybersecurity threats, artificial intelligence (AI), robotic process automation (RPA), data analytics, blockchain technology, and other emerging technologies. As businesses increasingly rely on information systems to support operations, financial reporting, compliance, and strategic decision making, the demand for skilled IT audit and assurance professionals continues to grow. Information Technology Control and Audit provides students and professionals with a practical, current, and comprehensive introduction to IT auditing, governance, risk management, information security, business resilience, and emerging technologies affecting modern organizations. Written from both academic and professional perspectives, the textbook combines foundational concepts with relevant examples, modern audit practices, practical audit documentation, and real-world scenarios relevant to today’s IT auditors, cybersecurity professionals, internal auditors, and compliance specialists.

This sixth edition includes updates across all chapters to reflect current technologies, risks, regulations, frameworks, and audit approaches. New and expanded coverage includes AI, RPA, cloud computing, cybersecurity, GDPR, information security and access management, business resilience, and auditing emerging technologies. The book also incorporates current discussions involving ransomware attacks, digital transformation initiatives, third-party service providers, automated systems, and technology-enabled auditing using tools such as Tableau and Microsoft Power BI.

Aligned more closely with COBIT guidance and other recognized frameworks, this edition is especially valuable for students and professionals preparing for certifications such as the Certified Information Systems Auditor (CISA), Certified Public Accountant (CPA), and Certified Internal Auditor (CIA).

Topics covered include IT governance, risk management, project management, system development life cycle, systems acquisition and outsourcing, application controls, change management, information systems operations, disaster recovery and business continuity planning, information security, and auditing emerging technologies.

Designed for academic courses, professional development, and industry training, this textbook emphasizes critical thinking, practical application, and real-world relevance to prepare readers for today’s dynamic IT audit and assurance environment.

Zielgruppe

Postgraduate and Undergraduate Core

Autoren/Hrsg.

Otero, Angel Rafael

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Wirtschaftsinformatik, SAP, IT-Management
• Mathematik | Informatik EDV | Informatik EDV & Informatik Allgemein
• Mathematik | Informatik EDV | Informatik Technische Informatik Computersicherheit Datensicherheit, Datenschutz
• Mathematik | Informatik EDV | Informatik Computerkommunikation & -vernetzung Netzwerksicherheit
• Mathematik | Informatik EDV | Informatik Angewandte Informatik Wirtschaftsinformatik

Inhaltsverzeichnis

Section I. Why AI changes cybersecurity. Chapter 1: How AI is disrupting the traditional pillars of cybersecurity. Chapter 2: The Future of Data Security: Safeguarding Sensitive AI Information. Section II. Why data is now the Center of AI security. Chapter 3: Trends and Impact of New Data Security Approaches for AI. Section III. How to protect data in hybrid cloud environments. Chapter 4: How Zero Trust Architecture is enhancing Data Privacy and Security. Section IV. How CASB, SASE, encryption, and key management fit together. Chapter 5: AI platforms on Hybrid Cloud, CASB, and SASE. Chapter 6: How AI is impacting Data access in Hybrid Cloud, CASB, and SASE. Section V. How emerging risks like deepfakes, agentic AI, and quantum change trust. Chapter 7: AI Agents. Chapter 8: Generative AI. Chapter 9: Deepfake and AI. Chapter 10: Preparing AI for Quantum Computing. Section VI. What leaders should do now. Chapter 11: Evaluating AI Privacy, Data Security, and Risks. Chapter 12: Governance and Trust of AI. Chapter 13: Guiding Principles for developing AI systems. Section VII. Appendix. Appendix A: Summary of this book. Appendix B: Summary of my 3 books about Controlling Privacy and The Use of Data Assets. Appendix C: Positioning some leading AI and Data Security vendors. Appendix D: The history of AI. Appendix E: AI TRiSM - A Model for AI trust, risk, and security management. Appendix F: How Decentralized Applications Can Improve Data Privacy and Security. Index.

Über Autor(innen)

Angel Rafael Otero, Ph.D., CPA, CFE, CISA, CITP, CICA, CRISC is a tenured Associate Professor of Accounting Information Systems and Academic Chair for Accounting and Finance Online Programs in the Nathan M. Bisk College of Business at Florida Institute of Technology (Florida Tech). Dr. Otero has a B.S. in Accounting from Pennsylvania State University, a M.S. in Software Engineering from Florida Tech, a M.B.A. in Accounting from Florida Tech, and a Ph.D. in Information Systems from Nova Southeastern University. He also holds active memberships at the American Institute of Certified Public Accountants (AICPA), the Florida Institute of Certified Public Accountants (FICPA), the Association of Certified Fraud Examiners (ACFE), ISACA (formerly the Information Systems Audit and Control Association), the Institute of Internal Auditors (IIA), and the Institute for Internal Controls (IIC). Dr. Otero has over 25 years of professional and academic experience in public accounting, financial statement and information technology (IT) audits, internal controls, and information systems assurance. Before joining Florida Tech, he worked for Deloitte & Touche LLP (“Deloitte”) for more than 10 years, where he attained the position of Senior Manager.

Dr. Otero’s research focuses on financial and IT audits, with particular emphasis on the impact of emerging technologies such as artificial intelligence (AI) and robotic process automation (RPA). His work also extends to financial audits and internal controls, accounting information systems, and information security audits. He has published research related to the impact of AI and RPA in financial and IT audits, as well as on the assessment of general IT controls (GITCs) surrounding financial and accounting systems.