Information Systems Auditing and Assurance

IT AUDITING is an innovative and cutting edge product, which provides students an understanding of how to audit accounting information systems, including such new and expanded coverage of enterprise systems, fraud and fraud detection topics as continuous online auditing. Its organization and its integration of ACL software within the package ensure a solid background in traditional auditing as well as in the auditing of accounting information systems. The combination of text and software create a double learning environment in which students will gain a true understanding of how these audits take place in the real world.

Serving as a guide to ACL, which is included on a CD packaged with the book, this volume details the principles of auditing, assurance, and internal control and explains the use of computers in these endeavors. Chapters discuss data management systems, systems development and maintenance, networks and the internet, enterprise resource planning systems, computer-assisted auditing, CAATs, the revenue cycle, the expenditure cycle, ethics, and fraud detection. Hall teaches at Lehigh University. Singleton teaches at the University of Alabama at Birmingham. Annotation ©2004 Book News, Inc., Portland, OR

James A. Hall is Associate Professor of Accounting and Information Systems at Lehigh University in Bethlehem, PA. After his discharge from the U.S. Army, he entered the University of Tulsa in 1970 and received a BSBA in 1974 and an MBA in 1976. He earned his Ph.D. from Oklahoma State University in 1979. Hall has worked in the field of systems analysis and computer auditing, and has served as consultant in these areas to numerous organizations. Professor Hall has published articles in the JOURNAL OF ACCOUNTING, AUDITING & FINANCE, MANAGEMENT ACCOUNTING, JOURNAL OF COMPUTER INFORMATION SYSTEMS, the JOURNAL OF ACCOUNTING EDUCATION, the REVIEW OF ACCOUNTING INFORMATION SYSTEMS, and other professional journals. He is the author of ACCOUNTING INFORMATION SYSTEMS, 4e, published by South-Western College Publishing.

Tommie Singleton is the Marshall IS Scholar and assistant professor of information systems at the University of Alabama at Birmingham. After his discharge from the U.S. Navy, he completed his BS in Accounting in 1977, and an MBA in 1979, both at the University of North Alabama. Professor Singleton received his doctorate from the University of Mississippi in 1995, after spending 11 years as president of
a small software company. His career is a mix of accounting and information systems (IS) and includes consulting and providing continuing education to professionals regarding auditing and IS. He earned certifications as CPA, CMA, CISA, and CITP. In 1999, the Alabama Society of CPAs awarded him the 'Innovative User of Technology Award' for 1998-1999. Professor Singleton has published articles in the Information Systems Control Journal, EDPACS, Journal of CooperativeAccounting, Journal of Corporate Accounting and Finance, Managerial Auditing Journal, and others. He also coauthored
the third edition of Managing the Audit Function with Michael Cangemi, released
in 2003.