By Antonio Caronia
ISBN-10: 8888865500
ISBN-13: 9788888865508
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Conducts and oversees investigation of inappropriate computer use. 7. Performs special projects and other duties as assigned; provides input on departmental administrative activities. 1 IT Auditor Job Description general set of skills in evaluating IT-based internal controls. 1 is a position description for a typical senior IT auditor. This chapter emphasizes the importance of IT audit processes in performing internal controls reviews in today’s heavily IT powered enterprises. IT audit specialists also have important key roles in the corporate governance of today’s enterprise.
Normal management reviews over operations and financial reports are an important ongoing monitoring activity, but special attention should be given to reported exceptions and internal control deviations. Internal control is enhanced if reports are reviewed on a regular basis and corrective action initiated for any reported exceptions. Communications from external parties. External communication monitors, such as a customer complaint telephone number, are important, and the enterprise needs to monitor closely the messages from these calls and initiate corrective actions based on the calls when appropriate.
It became law in August 2002 with most of the final detailed rules and regulations released by the end of 2003. Business professionals refer to it as the Sarbanes-Oxley Act, from the names of its principal congressional sponsors, which is shortened to SOx, SOX, or Sarbox, among many other variations. SOx introduced a series of totally changed processes for external auditing and gave new governance responsibilities to senior executives and board members. SOx also established the Public Company Accounting Oversight Board (PCAOB), a rule-setting authority under the SEC that issues financial auditing standards and monitors external auditor governance.
Il cyborg. Saggio sull’uomo artificiale by Antonio Caronia
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