This book provides a comprehensive up-to-date survey of the field of accounting information systems control and audit. Presents the most up-to-date technological advances in accounting information technology that have occurred within the last ten years. New material reflects the latest professional standards. The book covers essential subjects and topics, including conducting an information systems audit; frameworks for management and application controls; audit software; concurrent auditing techniques; and evaluating data integrity, system effectiveness, and system efficiency. An essential resource on information systems management for accounting professionals. Table of Contents:   Pt. I. Introduction Ch. 1. Overview of Information Systems Auditing Ch. 2. Conducting an Information Systems Audit Pt. II. The Management Control Framework Ch. 3. Top Management Controls Ch. 4. Systems Development Management Controls Ch. 5. Programming Management Controls Ch. 6. Data Resource Management Controls Ch. 7. Security Management Controls Ch. 8. Operations Management Controls Ch. 9. Quality Assurance Management Controls Pt. III. The Application Control Framework Ch. 10. Boundary Controls Ch. 11. Input Controls Ch. 12. Communication Controls Ch. 13. Processing Controls Ch. 14. Database Controls Ch. 15. Output Controls Pt. IV. Evidence Collection Ch. 16. Audit Software Ch. 17. Code Review, Test Data, and Code Comparison Ch. 18. Concurrent Auditing Techniques Ch. 19. Interviews, Questionnaires, and Control Flowcharts Ch. 20. Performance Measurement Tools Pt. V. Evidence Evaluation Ch. 21. Evaluating Asset Safeguarding and Data Integrity Ch. 22. Evaluating System Effectiveness Ch. 23. Evaluating System Efficiency Pt. VI. Information Systems Audit Management Ch. 24. Managing the Information Systems Audit Function