ISACA Journal - 2011 Volume 3

Volume 3, 2011

Journal

Columns

3 Information Security Matters: Who Pays for Security? Steven J. Ross, CISA, CISSP, MBCP

6 IT Audit Basics: Understanding and Applying Benford’s Law Tommie W. Singleton, Ph.D., CISA, CGEIT, CITP, CPA

10 Five Questions With... Francisco Garcia Moran Features

17 Questions That Must Be Addressed for a Successful IFRS Implementation William C. Brown, CISA, CPA, and Byron J. Pike, CPA

25 Automated Audit Testing for SAP Data— Benefit or Just Another Black Box? Stefan Wenig and Kyung-Hee Anita Kim-Reinartz

31 The Assimilation of Marketing’s Service Quality Principles and the IT Auditing Process: A Move Toward Quantifiable SAS 70 Auditing Service Quality, Part 1 Thomas J. Bell III, Ph.D., CISA, PMP, and Thomas Smith, Ph.D.

36 General Auditing for IT Auditors Danny M. Goldberg, CISA, CGEIT, CIA, CPA

40
Math on Malware
Henk-Jan van der Molen
Plus

The ISACA ® Journal seeks to enhance the proficiency and competitive advantage of its international readership by providing managerial and technical guidance from experienced global authors. The Journal’s noncommercial, peer-reviewed articles focus on topics critical to professionals involved in IT audit, governance, security and assurance.

Want more of the practical, peer-reviewed articles you have come to expect from the Journal Additional online-only articles will be available on the first business day of each month in which no Journal is released, i.e., February, April, June, August, October and December. These articles will be available exclusively to ISACA® members during their first year of release. Use your unique member login credentials to access them at

www.isaca.org/journalonline.

Online Features

The following articles will be available to ISACA members online on 1 June 2011.

An Introduction to Incident Preparedness and Operational Continuity Management Based on ISO/PAS 22399:2007

Haris Hamidovic, CIA, ISMS IA, ITIL-F, IT Project+,

Book Review: Fraud Auditing and Forensic Accounting, 4th Edition Reviewed by Horst Karin, Ph.D., CISA, CISSP, ITIL

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