IT IT
IT Audit - The Institute Of Internal Auditors  

IN THIS ISSUE

PUBLISHED BY THE INSTITUE OF INTERNAL AUDITORS
Vol. 10, August 10, 2007
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In This Issue

This month's feature articles include:

Using XBRL Audit and Control Implications
Glen Gray, Ph.D., CPA
Extensible business reporting language, commonly known as XBRL, standardizes the way organizations collect, prepare, and share business information. However, organizations and internal auditors need to become acquainted with the different control issues that might impact XBRL use and its effectiveness.

Internal Controls to Examine When Auditing Backend Operations of Messaging Systems
Ike Ugochuku, Senior IT Auditor
Establishing proper access controls, e-mail archiving, and antivirus safeguards can help organizations get on the road to a secure messaging system.

The Problem With Document Destruction
Organizations can overlook the importance of documents until things go wrong. Make sure document retention and destruction policies and procedures are being implemented before a disaster can occur.

Also, check out our regular departments for the latest IT and audit information:

New Developments
Public and private entities face significant cybercrime challenges; Why IT compliance pays; Going to the source in the fight against spam; Avoiding top ten spreadsheet risks.

IT and Audit News
Lower-cost domestic IT sourcing in the public-sector; U.S. cybercrime estimated to be at least $117B per year; Employees pose biggest security risk; What demotivates your staff.

Tech Practices Update
Coming soon! IIA's IT audit research symposium results.

ACL

Deloitte

Protiviti

IDEA