A structured technique for applying Risk Based Internal Auditing in information technology environments (with specific reference to IIA RBIA, King Report and CobiT)
Date
2005-03
Authors
Wheeler, Sonya
Journal Title
Journal ISSN
Volume Title
Publisher
Stellenbosch : University of Stellenbosch
Abstract
ENGLISH ABSTRACT: A technique that may be used to incorporate Risk Based Internal Auditing (RBIA) in the IT environment is to follow annual audit planning methodology steps. The IT infrastructure elements are linked to the business processes which they support. Their ranking are based on the risk assessments of the business process, the business process priority, the dependency of the business process on IT and the IT infrastructure element’s own risk assessment. CobiT is used as an auditing method, i.e. best practice guidance to audit against.
Description
Thesis (M.Comm. (Accountancy))--University of Stellenbosch, 2005.
Keywords
Dissertations -- Accountancy, Risk Based Internal Auditing, CobiT processes, Computer auditing, Dissertations -- Accountancy, Theses -- Accountancy, Assignments -- Accountancy