journal header

Volume 6, 2018

This Week's Online-Exclusive Feature

Adding Increased Value—The IT Auditor’s Role in a SOX Audit

Adding Increased Value—The IT Auditor’s Role in a SOX Audit
7 November 2018
Jeffrey T. Hare, CISA, CIA, CPA

The year is 2018. It is well over a decade since the US Sarbanes-Oxley (SOX) Act was passed by the US Congress. Yet, the full value of IT auditors is not being fully realized in a SOX audit. When a substantive audit is being performed where application controls are not being relied upon, could there be risk that needs to be tested, or at least identified, by an IT auditor even if application controls are not playing a role?

IT auditors can add more value to a SOX audit because of a gap in the auditing process between the functional auditors and the IT auditors. This gap will be illustrated in the most important control for every organization subject to SOX: controls over journal entries (JEs). Read More >>

Indicates Online-Exclusive Content



This Week's Featured Blog

Asim Fareeduddin, CISA, CISM, CIPP, CPA and Femi Richards, CCEP, CIPP

Leveraging Employee Resource Groups to Build Diverse IT Audit Teams
12 November 2018
Asim Fareeduddin, CISA, CISM, CIPP, CPA, Femi Richards, CCEP, CIPP

The business case for diversity is well-established. Research studies clearly indicate that diverse and inclusive organizations benefit from increased productivity, enhanced problem solving and heightened levels of employee engagement over their more homogenous peers. But how does an organization successfully attract and retain the best and brightest IT audit talent in an ever-increasing competitive market? Sure, you could try to compete with the Silicon Valley (California, USA) firms by upgrading your employee perks to include on-site spas, car washes and free gourmet meals. But there is a more effective strategy—one that is often overlooked—and it does not involve offering free frittatas. Employee resource groups (ERGs) can be a very valuable tool to recruit new talent and ensure that existing employees feel welcomed and valued. Read More >>

Indicates Online-Exclusive Content



What's New for Nonmembers

IS Audit Basics Articles

Affect What Is Next Now

Auditing the IoT

Add Value to What Is Valued

Auditing Data Privacy

Innovation in the IT Audit Process

Backup and Recovery


Full Journal Issues

Volume 6, 2017 Transforming Data

Volume 5, 2017 Enabling the Speed of Business

Volume 4, 2017 Mobile Workforce

Volume 3, 2017 The Internet of Things

Volume 2, 2017 The Evolution of Audit

Volume 1, 2017 Cognitive Technology

Sponsored Feature Articles

Innovating Internal Audit to Unlock Value

Centralized, Model-Driven Visibility Key to IT-OT Security Management

The AICPA’s New Cybersecurity Attestation Reporting Framework Will Benefit a Variety of Key Stakeholders

Indicators of Exposure and Attack Surface Visualization