The logic and language of auditing for fraud. This book is a revised and condensed version of the groundbreaking classic in which Cardwell introduces a comprehensive system for detection and deterrence of "inside theft." Inside theft is the fraudulent transfer of value from owners, undertaken by employees for their own benefit or that of their accomplices. Audit surveillance, but one component of this system, is a strategy centered on the books and records of the firm that uses incisive tests of limited scope to detect the evidences of inside theft. In short, it is a risk-based application of the common sense notion that to detect something, one must test for it. Includes both broad accounting theory on employee fraud as well as procedures used by auditors in the detection of complements, fraudulent credits, and certain forms of conversions; such as tests of reasonableness, verification methods (corroborative procedures), conversion surveillance, and oral inquiry.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

A valuable resource for students preparing for certification, registered accountants and auditors, and financial personnel in various businesses, this is the 9th updated edition of a classic auditing text. Integrating theory with practice and application, it is up-to-date with the field's recent and gradual transition from self-regulation to external auditing and supervision.

FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.

Expert solutions for securing network infrastructures and VPNs bull; Build security into the network by defining zones, implementing secure routing protocol designs, and building safe LAN switching environments Understand the inner workings of the Cisco PIX Firewall and analyze in-depth Cisco PIX Firewall and Cisco IOS Firewall features and concepts Understand what VPNs are and how they are implemented with protocols such as GRE, L2TP, and IPSec Gain a packet-level understanding of the IPSec suite of protocols, its associated encryption and hashing functions, and authentication techniques Learn how network attacks can be categorized and how the Cisco IDS is designed and can be set upto protect against them Control network access by learning how AAA fits into the Cisco security model and by implementing RADIUS and TACACS+ protocols Provision service provider security using ACLs, NBAR, and CAR to identify and control attacks Identify and resolve common implementation failures by evaluating real-world troubleshooting scenarios As organizations increase their dependence on networks for core business processes and increase access to remote sites and mobile workers via virtual private networks (VPNs), network security becomes more and more critical. In today's networked era, information is an organization's most valuable resource. Lack of customer, partner, and employee access to e-commerce and data servers can impact both revenue and productivity. Even so, most networks do not have the proper degree of security. Network Security Principles and Practices provides an in-depth understanding of the policies, products, and expertise that brings organization to this extremely complex topic and boosts your confidence in the performance and integrity of your network systems and services. Written by a CCIE engineer who participated in the development of the CCIE Security exams, Network Security Principles and Practices is the first book that provides a comprehensive review of topics important to achieving CCIE Security certification. Network Security Principles and Practices is a comprehensive guide to network security threats and the policies and tools developed specifically to combat those threats. Taking a practical, applied approach to building security into networks, the book shows you how to build secure network architectures from the ground up. Security aspects of routing protocols, Layer 2 threats, and switch security features are all analyzed. A comprehensive treatment of VPNs and IPSec is presented in extensive packet-by-packet detail. The book takes a behind-the-scenes look at how the Cisco PIX(r) Firewall actually works, presenting many difficult-to-understand and new Cisco PIX Firewall and Cisco IOSreg; Firewall concepts. The book launches into a discussion of intrusion detection systems (IDS) by analyzing and breaking down modern-day network attacks, describing how an IDS deals with those threats in general, and elaborating on the Cisco implementation of IDS. The book also discusses AAA, RADIUS, and TACACS+ and their usage with some of the newer security implementations such as VPNs and proxy authentication. A complete section devoted to service provider techniques for enhancing customer security and providing support in the event of an attack is also included. Finally, the book concludes with a section dedicated to discussing tried-and-tested troubleshooting tools and techniques that are not only invaluable to candidates working toward their CCIE Security lab exam but also to the security network administrator running the operations of a network on a daily basis.

This complete new guide to auditing network security is an indispensable resource for security, network, and IT professionals, and for the consultants and technology partners who serve them. Cisco network security expert Chris Jackson begins with a thorough overview of the auditing process, including coverage of the latest regulations, compliance issues, and industry best practices. The author then demonstrates how to segment security architectures into domains and measure security effectiveness through a comprehensive systems approach. Network Security Auditing thoroughly covers the use of both commercial and open source tools to assist in auditing and validating security policy assumptions. The book also introduces leading IT governance frameworks such as COBIT, ITIL, and ISO 17799/27001, explaining their values, usages, and effective integrations with Cisco security products.

Security is a major consideration in the way that business and information technology systems are designed, built, operated, and managed. The need to be able to integrate security into those systems and the discussions with business functions and operations exists more than ever. This IBM® Redbooks® publication explores concerns that characterize security requirements of, and threats to, business and information technology (IT) systems. This book identifies many business drivers that illustrate these concerns, including managing risk and cost, and compliance to business policies and external regulations. This book shows how these drivers can be translated into capabilities and security needs that can be represented in frameworks, such as the IBM Security Blueprint, to better enable enterprise security. To help organizations with their security challenges, IBM created a bridge to address the communication gap between the business and technical perspectives of security to enable simplification of thought and process. The IBM Security Framework can help you translate the business view, and the IBM Security Blueprint describes the technology landscape view. Together, they can help bring together the experiences that we gained from working with many clients to build a comprehensive view of security capabilities and needs. This book is intended to be a valuable resource for business leaders, security officers, and consultants who want to understand and implement enterprise security by considering a set of core security capabilities and services.

Evaluates the effectiveness of self-regulation compared to other forms of global regulation. Suggests some minimal forms of government action and participation by global actors that can make global corporate self-regulation more effective in bettering conditions in the developing world.

Cyber-physical systems (CPSs) consist of software-controlled computing devices communicating with each other and interacting with the physical world through sensors and actuators. Because most of the functionality of a CPS is implemented in software, the software is of crucial importance for the safety and security of the CPS. This book presents principle-based engineering for the development and operation of dependable software. The knowledge in this book addresses organizations that want to strengthen their methodologies to build safe and secure software for mission-critical cyber-physical systems. The book: • Presents a successful strategy for the management of vulnerabilities, threats, and failures in mission-critical cyber-physical systems; • Offers deep practical insight into principle-based software development (62 principles are introduced and cataloged into five categories: Business & organization, general principles, safety, security, and risk management principles); • Provides direct guidance on architecting and operating dependable cyber-physical systems for software managers and architects.