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  • Book Overview & Buying CISA – Certified Information Systems Auditor Study Guide
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CISA – Certified Information Systems Auditor Study Guide

CISA – Certified Information Systems Auditor Study Guide - Second Edition

By : Hemang Doshi
4.9 (96)
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CISA – Certified Information Systems Auditor Study Guide

CISA – Certified Information Systems Auditor Study Guide

4.9 (96)
By: Hemang Doshi

Overview of this book

With the latest updates and revised study material, this second edition of the Certified Information Systems Auditor Study Guide provides an excellent starting point for your CISA certification preparation. The book strengthens your grip on the core concepts through a three-step approach. First, it presents the fundamentals with easy-to-understand theoretical explanations. Next, it provides a list of key aspects that are crucial from the CISA exam perspective, ensuring you focus on important pointers for the exam. Finally, the book makes you an expert in specific topics by engaging you with self-assessment questions designed to align with the exam format, challenging you to apply your knowledge and sharpen your understanding. Moreover, the book comes with lifetime access to supplementary resources on an online platform, including CISA flashcards, practice questions, and valuable exam tips. With unlimited access to the website, you’ll have the flexibility to practice as many times as you desire, maximizing your exam readiness. By the end of this book, you’ll have developed the proficiency to successfully obtain the CISA certification and significantly upgrade your auditing career.
Table of Contents (14 chapters)
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Types of Controls

An internal control is a process used to safeguard the assets of an organization. Assets can include systems, data, people, hardware, or the reputation of the organization. Internal controls help in achieving the objectives of the organization by mitigating various risks.

Internal controls are implemented through policies, procedures, practices, and organizational structures to address risks. Internal controls provide reasonable assurance to management about the achievement of business objectives. Through internal controls, risk events are prevented or detected and corrected.

Top management is responsible for implementing a culture that supports efficient and effective internal control processes.

Effective controls in an organization can be categorized into preventive, detective, deterrent, and corrective as shown in the following figure:

Figure 1.5: Types of effective controls in an organization

Figure 1.5: Types of effective controls in an organization

You will now explore these control...

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