Analytics and Risk Intelligence

Authors: Joshua J. Filzen and Mark G. Simkin

Microsoft Excel’s pivot table options provide powerful tools for aggregating and analyzing accounting data, but so does alternate software such as ACL. So why use pivot tables?

Author: Ian Cooke

The following approach to auditing MS SQL Server databases using computer-assisted audit techniques (CAATs) in conjunction with information taken directly from the MS SQL Server database offers a solution to the issues identified.

Author: Seemant Sehgal

Over the past few decades, cybersecurity has gained pivotal importance in the way businesses operate and survive in their value systems.

Author: Tieu Luu

The threats to government computer systems and networks continue to evolve and grow due to steady advances in the sophistication of attack technology, the ease of obtaining such technology, and the increasing use of these techniques by state and nonstate actors to gain intelligence and/or disrupt operations.

Author: Bill Hargenrader

Combining an organization-applicable risk framework with an all-encompassing control set and an information security continuous monitoring (ISCM) methodology provides for a holistic approach to compliance and risk management by providing controls across a wide array of areas with a high level of detail and guidance on tailoring.

Authors: David Henderson, Steven D. Sheetz, and Linda Wallace

In the early 1990s, the baggage claim system at Denver International Airport (Colorado, USA) was designed to automate baggage handling by using software to direct baggage contained in unmanned carts running on a track.

Author: Dimitri Vlachos

On the one hand, user-based attacks—whether from hackers using stolen credentials, careless third-party vendors, or negligent or even malicious insiders—represent the largest IT security threat to organizations.

Author: Ganapathi Subramaniam

Privacy is one area that has never been audited in my enterprise. Please provide your point of view on how privacy compliance can be assessed?

Author: John Nye

Enterprise architects have to build computing environments that support the general-use case of multiple, disparate business applications, also known as cloud computing.

Author: Michael P. Cangemi

Using a computer to automate and implement continuous monitoring (CM) in IT has been around for decades. It was adopted early by IT auditors and IT security specialists, and later used to monitor transactions by operations and financial managers.

Author: Steven J. Ross

Let me tell you about my microwave. When I bought it, it was called a microwave oven and I was going to roast turkeys in it in half an hour. I am sure it was white then, but it has turned a pale, sickly yellow.

Author: Ed Gelbstein

It was a bit of a surprise and a huge compliment to be invited to contribute to this column after many years reading the words of Tommie Singleton in this space. I shall do my best not to disappoint.

Author: ISACA

Timo Heikkinen is a senior audit manager for Nordea Bank in Helsinki, Finland.