The third edition of this text contains key improvements and changes that continue to provide instructors and students with the best information technology auditing text available. This edition has been reorganized and expanded to address the internal control and audit issues mandated by Sarbanes-Oxley legislation. The third edition includes a full range of new and revised homework assignments, up-to-date content changes, a new chapter on transaction processing, and new appendix material in several chapters to provide the reader with background and perspective. All of these changes add up to more student and instructor enhancements than in previous editions. We have made these changes to keep students and instructors as current as possible on issues such as business processes, general controls, application controls, fraud issues, and relevant aspects of Sarbanes-Oxley legislation in a changing IT auditing environment.

Understand how audits take place in the real world with INFORMATION TECHNOLOGY AUDITING! With coverage of traditional auditing as well as auditing of information systems, this accounting text provides you with the background you need to succeed in the real world. Up-to-date coverage of auditor responsibilities and legislation, fraud techniques and detection, and expanded end-of-chapter questions, problems and cases are just a few of the tools that will prepare you for success in your future career.