Using Neural Network Software as a Forensic Accounting Tool (Unknown language)

In: Information systems control journal : the magazine for IT governance professionals   ;  2 ;  2006
  • ISSN:
    1526-7407
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Table of contents – Volume 2

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The tables of contents are generated automatically and are based on the data records of the individual contributions available in the index of the TIB portal. The display of the Tables of Contents may therefore be incomplete.

4
IS Security Matters: IS Security Matters?
Ross, S.J. | 2010
5
Editorial - Issues & Comments
Cangemi, Michael | 2003
5
Editorial - Issues & Comments - Editor in Chief Michael P Cangemi, CISA, CK discusses biometrics, the joy of book collecting and e-business, and notes the passing of an IS audit pioneer. A list of biometrics vendors accompanies the column.
Cangemi, Michael P. | 2001
5
Editorial - Issues & Comments - Editor in Chief Michael Cangemi, CISA, CPA, discusses how terrorist attacks will cause companies and governments to increase their investments in biometrics.
Cangemi, Michael | 2002
5
Taking a Look Back: Data Security Excerpted and reprinted from The EDP Auditor Journal, Winter 1980
| 2009
5
Editorial - Issues & Comments - Editor-in-Chief Michael P Cangemi, CISA, CPA, announces a unique issue of the Information Systems Control Journal, one devoted to IT governance and lends his thoughts on how the topic is aligned with the ISACA vision statement
Cangemi, Michael P. | 2000
5
Guest Editorial: IT Governance Comes of Age
Holt, Alison | 2008
5
Issues&Comments
Cangemi, M. | 2005
6
Guest Editorial: Business Reform and Change Enabled by IT-An Alternative Perspective
Hayes, T. | 2009
6
IT Audit Basics: The Minimum IT Controls to Assess in a Financial Audit (Part II)
Singleton, T.W. | 2010
8
No Harm, No Foul
Ross, S. J. | 2003
8
IS Security Matters: Information Security and the Resilient Enterprise
Ross, Steven J. | 2005
8
IT Security Matters: Alerts, Alarms and Triggers
Ross, Steven J. | 2007
8
IS Security Matters: Converging Need, Diverging Response
Ross, Steven J. | 2006
8
Auditing and Security: AS/400, NT, UNIX, Networks and Disaster Recovery Plans
McMinn, J. | 2002
8
Information Security and the Resilient Enterprise
Ross, S. J. | 2005
8
IS Security Matters - No Harm, No Foul
Ross, Steven J. | 2003
8
Book Review - Auditing and Security: AS-400, NT, UNIX, Networks and Disaster Recovery Plans - This book is an excellent text on the issues that IT auditors need to concentrate on to successfully audit the more common operating systems of AS-400, NT and UNIX, as well as networks.
McMinn, Janine | 2002
9
Digital Signatures Security and Control
Backhouse, J. | 2001
9
IS Security Matters: Reliable Security, Revisited
Ross, S. | 2009
9
IS Security Matters: The Resilient Toothbrush
Ross, Steven J. | 2008
9
"Lingering Doubt"
Ross, S. | 2000
9
IS Security Matters - "Lingering Doubt" - Steve Ross, CISA, addresses the puzzlement when survey respondents answer questions one way, yet hold opinions in another direction
Ross, Steve | 2000
9
The Art of Deception: Controlling the Human Element of Security
McMinn, J. | 2004
9
Book Review - Digital Signatures Security and Control - The review notes the book's aim of providing clarity on the central issues surrounding the safe use of the web for normal business and commercial activities and describes the content of each of its seven chapters.
Backhouse, James | 2001
10
Help Source - Help Source Q & A
Lilly, Fred | 2004
10
Standards. Statements, Guidelines - ISACA(R) Member and CISA(R) Compliance
| 2003
10
Vive le ROI
Ross, S. J. | 2002
49
HelpSource Q& A
Lilly, Fred | 2003
10
IS Security Matters - Vive le ROI - Steven J. Ross, CISA, discusses the return on investment conundrum that exists when investing in security. Investing in security is not like investing in stocks and bonds. One cannot put money in and simply wait for dividends and growth.
Ross, Steven J. | 2002
11
IT Value: Securing Value: Treasure Buried in Business Cases
Tieman, Chris | 2007
11
differing, demand-driven international standards developed and disseminated after the market has decided which is best, not before
Ross, S. J. | 2001
11
IT Audit Basics: Sarbanes-Oxley Status
Gallegos, Frederick | 2005
11
IT Audit Basics: Generalized Audit Software: Effective and Efficient Tool for Today's IT Audits
Singleton, Tommie | 2006
11
Sarbanes-Oxley Status
Gallegos, F. | 2005
11
IS Security Matters - Standard Questions - Steven J Ross, CISA, calls for differing, demand-driven international standards developed and disseminated after the market has decided which is best, not before.
Ross, Steven J. | 2001
12
IT Governance - Risk-aware Decision Making for New IT Investments
Ataya, Georges | 2003
12
Risk-aware Decision Making for New IT Investments
Ataya, G. | 2003
12
Standards, Statements, Guidelines - Standards and guidelines for maintaining compliance for both ISACATM membership and the CISA(R) designation are outlined and the status of ISACA issuances noted.
| 2002
12
Standards and guidelines for maintaining compliance for both ISACA™ membership and the CISA® designation are outlined and the status of ISACA issuances noted
| 2002
12
IT Audit Basics: What Every IT Auditor Should Know About IT Audits and Data
Singleton, T.W. | 2009
13
IT Audit Basics: What Every IT Auditor Should Know About Cybercrimes
Singleton, Tommie W. | 2008
13
Effective Use of Teams for IT Audits
Krist, M. A. | 2000
13
Book Reviews - Effective Use of Teams for IT Audits
Krist, Martin A. | 2000
13
IT Governance: Information Security Governance: Who Needs It?
Brotby, Krag | 2007
14
Standards, Statements, Guidelines - ISACA(R) Member and Certification Holder Compliance
| 2006
15
The Vest-Pocket Guide to Information Technology
Shim, J. K. / Siegel, J. G. / Chi, R. | 2000
15
Guest Editorial: Insights From Nature-An Alternate Approach to Information Security
Sayana, S.A. | 2010
15
IT Value: The Drive for Value Management
Thorp, John | 2008
15
Book Reviews - The Vest-Pocket Guide to Information Technology - Both of these books, reviewed by Sarathy Emani, CISA, received high marks from the reviewer. Both contain the promised information their titles indicate
Shim, Jae K. / Siegel, Joel G. / Chi, Robert / Emani, Sarathy | 2000
15
IT Governance: Driving Value From Information Security: A Governance Perspective
Kanhere, V. | 2009
15
ISecurity Matters - Is the Future Unpredictable?
Ross, Steven J. | 2004
15
Is the Future Unpredictable?
Ross, S. J. | 2004
16
IT Audit Basics - IT Audit Career Development Plan
Gallegos, Frederick | 2003
16
IT Audit Career Development Plan
Gallegos, F. | 2003
17
IT Governance - Assessing the European IT Governance Climate - Vernon Poole reports on the status of IT governance in Europe in the wake of increasing security attacks and the adoption of BS 7799 as an ISO standard in September 2000.
Poole, Vernon | 2001
17
Assessing the European IT Governance Climate
Poole, V. | 2001
17
IT Governance: New Players, Challenges and Opportunities
Johnson, Everett C. | 2005
17
Book Reviews - Review of ISACF publication: Control Objectives for Net Centric Technology - Peter Hill, CISA succinctly, yet thoroughly, describes what the potential readers of this four-volume set can expect and how the information imparted will help them in their profession
Hill, Peter | 2000
17
Global Perspectives: IT Audit Education
Rosenthal-Sabroux, Camille / Merhout, Jeffrey W. / Best, Peter J. | 2006
17
Review of ISACF publication: Control Objectives for Net Centric Technology
Hill, P. | 2000
17
Fraud Analysis Technique Using ACL
Vazzari, D. | 2010
18
R&D Collaboration: The Process, Risks and Checkpoints
Finne, Thomas | 2003
18
The Role of the Auditor in IT Governance
Woda, A. | 2002
18
Security Monitoring
Gumus, T. | 2010
18
Plus - HelpSource Q & A
Lilly, Fred L. | 2001
18
IT Governance - The Role of the Auditor in IT Governance - Alex Woda discusses the importance, now more than ever, of the auditor's involvement in supporting and helping implement corporate governance in IT and management.
Woda, Alex | 2002
18
Five Questions With...
Karygiannis, Tom | 2008
19
Computer Aided Fraud Prevention and Detection-A Step-by-step Guide
Kanhere, V. | 2010
19
Principles of Fraud Examination By Joseph T. Wells
Kanhere, V. | 2006
19
Standards, Statements, Guidelines - Procedures to maintain compliance for both ISACA membership and the CISA designation are outlined and the status of ISACA issuances is noted
| 2000
19
IT Audit Basics - Auditing Governance in ERP Projects
Sayana, S.Anantha | 2004
19
Auditing Governance in ERP Projects
Sayana, S. A. | 2004
19
Book Review: Principles of Fraud Examination
Wells, Joseph T. / Kanhere, Vishnu | 2006
20
IT Audit Basics: What Every IT Auditor Should Know About Auditing Information Security
Singleton, Tommie W. | 2007
20
Global Perspectives
Jones, Wayne / Anzola, Leonidas / Chi, John Ho | 2005
20
Top 10 Security and Privacy Topics for IT Auditors
Rai, S. / Chukwuma, P. | 2010
21
Automated User Authentication: The Final Frontier of Information Security
Willoughby, M. K. | 2001
21
Plus - Technical Q & A, Helpsource
Lilly, Fred L. | 2000
21
Features - Automated User Authentication: The Final Frontier of Information Security - New forms of user authentication are required in the face of increasingly apparent password weaknesses. Only stronger user authentication can mount a frontal assault on the chief method information criminals use to gain unauthorized access: Masquerading as an authorized user.
Willoughby, Mark K. | 2001
21
IT Governance: Containing Corporate Governance Costs: The Role of Technology
Jamal, Nazam / Jansen, Kees | 2006
22
IT Governance - Boards and IT -- Unleash the Value, Put a Leash on the Risks - Erik Guldentops, CISA, discusses the need for boards and executives to put IT firmly onto their organization's governance agenda. Complexity, speed, interconnectivity and globalization make IT strategic to enterprise growth and render it essential for enterprise survival.
Guldentops, Erik | 2002
22
Boards and IT-Unleash the Value, Put a Leash on the Risks
Guldentops, E. | 2002
22
IT Governance - Key Success Factors for Implementing IT Governance
Guldentops, Erik | 2004
22
Key Success Factors for Implementing IT Governance
Guldentops, E. | 2004
23
Risk Assessment Tools: A Primer
Schreider, Tari | 2003
23
IT Governance: Practices in IT Governance and Business-IT Alignment
Haes, Steven De / Grembergen, Wim Van | 2008
23
Building Acceptance and Adoption of CobiT at Sun Microsystems
Frelinger, B. | 2005
23
Case Study: Building Acceptance and Adoption of COBIT at Sun Microsystems
Frelinger, Bob | 2005
24
Improving Regulatory Compliance: How to Make Content Protection Controls Effective
Moeller, Robert | 2007
25
Practical Pointers - Managed Risk, Enhanced Response - Sean Adee, CISA, discusses how the next generation of security provides for real-time, consolidated, security-driven event monitoring for devices such as IDS and firewall products and the ability to monitor information from other resources such as operating systems and ERPS
Adee, Sean | 2000
25
Computer Forensics-From Cottage Industry to Standard Practice
Patzakis, J. M. | 2001
25
Managed Risk, Enhanced Response
Adee, S. | 2000
25
Auditing a Security Information Management System
Nayyer, S. | 2010
25
When Chaos Rules, Only the Fittest Survive: The Impact of Disruptive Technologies on Organizational Survival
Sarup, Deepak | 2006
25
IT Audit Basics - Due Professional Care - Frederick Gallegos, CISA, CGFM, CDE, focuses on the importance and process of due professional care, in this second installment of the Journal's newest column.
Gallegos, Frederick | 2002
25
Due Professional Care
Gallegos, F. | 2002
25
Features - Computer Forensics -- From Cottage Industry to Standard Practice - Computer forensics is the collection, preservation, analysis and court presentation of computer-related evidence. The proper seizure and analysis of this evidence is important in any investigation where a computer is the means or an instrument of a crime or other offense or may contain evidence relevant to an investigation.
Patzakis, John M. | 2001
26
IT Governance and Corporate Governance at ING
Kan, A. H. G. R. | 2004
26
Case Study - IT Governance and Corporate Governance at ING
Rinnooy Kan, A.H.G. | 2004
26
IT Value: Benefits Realisation and Programme Management: Beyond the Business Case
Harries, S. / Harrison, P. | 2009
26
Business Continuity Management Standards -- A Side-by-side Comparison
Zawada, Brian / Schwartz, Jared | 2003
28
Features - Benefits of Year 2000 Work - This feature-length article is a compilation of some of the lessons learned that were results of the extensive planning and alterations that occurred in preparation for Y2K. The comments were gleaned from the contingency planning listserv
| 2000
28
The Unique Benefits and Risks of USB Mass Storage Devices
Tharp, Tom | 2007
28
Benefits of Year 2000 Work This feature-length article is a compilation of some of the lessons learned that were results of the extensive planning and alterations that occurred in preparation for Y2K. The comments were gleaned from the contingency planning listserv
| 2000
28
Developing an Information Security and Risk Management Strategy
Pironti, J.P. | 2010
29
Case Study: Assessing IT Security Governance Through a Maturity Model and the Definition of a Governance Profile
Carbonel, Jean-Christophe | 2008
29
Cybersecurity and the Future of E-commerce: The Role of the Audit Community
Paliotta, A. R. | 2001
29
COBIT Control and Governance Maturity Survey - Participate in the COBIT Control and Governance Maturity Survey. The information gained as a result of the survey will be useful and beneficial to all who aspire to more effective IT governance.
| 2002
29
Features - Cybersecurity and the Future of E-commerce: The Role of the Audit Community - The author opines that a major attack now, if successful, could significantly influence the future development of the e-commerce business model and have severe ramifications for the victimized organization(s). The article advocates the need to continue and expand the auditing community's move toward a full partnership role with management.
Paliotta, Allan R. | 2001
29
COBIT Control and Governance Maturity Survey
| 2002
30
The Changing Realities of Recovery
Brassil, Regina A. | 2003
30
IT Governance and Post-merger Systems Integration
Pareek, Mukul | 2005
31
Justifying IT Projects: Connecting the Dots From Systems to Business Value
Dutta, A. | 2009
31
The IT Balanced Scorecard-A Roadmap to Effective Governance of a Shared Services IT Organization
Saull, R. | 2000
31
Guidance on Tax Compliance for Business and Accounting Software and SAF-T
Shue, Lily | 2006
31
Case Study - The IT Balanced Scorecard - A Roadmap to Effective Governance of a Shared Services IT Organization - This article, written by Ronald Saull, MBA, CSP, Senior Vice President and Chief Information Officer of the Information Services division of Great-West Life, London Life and Investors Group, includes a discussion of the trend for consolidation and the consequent impact on IT operations
Saull, Ronald | 2000
31
A Beginner's Guide to Auditing the AS-400 Operating System - This article provides the novice auditor, IT or otherwise, with an overview of how to perform an AS-400 operating system review.
Bines, Judith S. | 2002
31
A Beginner's Guide to Auditing the AS/400 Operating System
Bines, J. S. | 2002
32
Mathematical Proofs of Mayfield's Paradox: A Fundamental Principle of Information Security
| 2001
32
Features - Mathematical Proofs of Mayfield's Paradox: A Fundamental Principle of Information Security - The authors provide two mathematical proofs of Mayfield's Paradox, which states that keeping everyone out of an information system requires an infinite amount of money and getting everyone onto an information system requires an infinite amount of money, but the costs between these extremes are relatively low. By The University of New Haven Center for Cybercrime and Forensic Computer Investigation and The University of Southern California Department of Mathematics
| 2001
33
What Is Your Risk Appetite? The Risk-IT Model
Booker, S. / Gardner, J. R. / Steelhammer, L. / Zumbakyte, I. | 2004
33
Using Neural Network Software as a Forensic Accounting Tool
Cerullo, Michael J. / Cerullo, M.Virginia | 2006
33
Case Study - What Is Your Risk Appetite? The Risk-IT Model
Booker, Shirley / Gardner, Jerome R. / Steelhammer, Lisa / Zumbakyte, Ieva | 2004
33
Developing Metrics for Effective Information Security Governance
Pironti, John P. | 2007
33
End Point Security
Leo, Martin | 2008
34
Implementing Enterprise Security: A Case Study (Part 1)
Doughty, Ken | 2003
35
Increasing Security Levels - The increasing use of technology has exposed individuals to security issues. As biometric devices become more widely used to protect valuable assets and minimize unauthorized access, the accounting profession must prepare for the impact that this is likely to have on audits.
Alga, Nadia | 2002
35
Measuring and Improving IT Governance Through the Balanced Scorecard
Grembergen, Wim Van / Haes, Steven De | 2005
35
Increasing Security Levels
Alga, N. | 2002
36
Features - Securing Emerging Internet Applications - As the Internet has become more popular, the fundamental infrastructure of a seamless network no longer exists and no longer guarantees widely available and transparent communication. Using standard protocols requires coordination among multiple Internet administration points. Understanding these changes is the starting point to using the new Internet.
Norifusa, Masaya | 2001
36
People, Portfolios and Processes: The 3P Model of IT Governance
Sandrino-Arndt, Bop | 2008
36
Securing Emerging Internet Applications
Norifusa, M. | 2001
36
Delivering Higher-quality Security Service Using Asset Identification in Resource-constrained Environments
Sivasubramanian, V. | 2010
37
Driving Value From Nonrevenue-generating Activities: Myths and Misunderstandings of Governance and Risk Management
Barnier, B. | 2009
39
Dispelling and Construction of Social Accounting in View of Social Audit
Shaikh, Junaid M. / Jakpar, Shaharudin | 2007
39
Auditing Printer Security
Savoy, K. / Daniels, B. | 2010
39
Optimizing Controls to Test as Part of a Risk-based Audit Strategy
Pareek, Mukul | 2006
39
IT Governance Hands-on: Using COBIT to Implement IT Governance
Kordel, Luc | 2004
40
The Balanced Scorecard and IT Governance This article reflects research and observation by Wim Van Grembergen, Ph.D., a prolific writer on this topic. This article, as will be others in the future, emanated from workings of the ISACA IT Governance Institute
| 2000
40
Features - The Balanced Scorecard and IT Governance - This article reflects research and observation by Wim Van Grembergen, PhD, a prolific writer on this topic. This article, as will be others in the future, emanated from workings of the ISACA IT Governance Institute
Grembergen, Wim Van | 2000
41
The Computer Forensics and Cybersecurity Governance Model
Brancik, Kenneth C. | 2003
41
Features - Fighting Security Breaches and Cyberattacks with Two-Factor Authentication Technology - In response to increasing attacks, companies should spend time planning a strategic layered defense that uses overlapping computer technologies to detect, react to and deter would-be hackers. The author recommends two-factor authentication, which matches who the user is with what the user has to ensure valid, reliable identification.
Walker, Tony | 2001
41
Fighting Security Breaches and Cyberattacks with Two-Factor Authentication Technology
Walker, T. | 2001
42
Key Elements of an Information Risk Management Program: Transforming Information Security Into Information Risk Management
Pironti, John P. | 2008
43
Siebel's eBusiness Application and Controls
Jansen, K. | 2002
43
Plus - CE Quiz #75, Based on Volume 6, 2000, E-commerce -- The Next Permutation
Oringel, Joey | 2001
43
Siebel's eBusiness Application and Controls - This article will focus on the Siebel eBusiness application architecture and the control considerations related to the quality aspects security, integrity, auditability and controllability.
Jansen, Kees | 2002
43
How Can Security Be Measured?
Chapin, David A. / Akridge, Steven | 2005
43
Mac OS X: A Secure Platform and a Valuable Security Tool in a Distributed Network Environment
Humphrey Jr, Robert B. | 2006
44
Enhancing IT Governance Through Enterprise Management Software Solutions
Ayers, S. / Fentress, D. | 2000
44
Features - Enhancing IT Governance Through Enterprise Management Software Solutions - Taking a different tack from the other articles, this one is centered on key features in most enterprise management software and vendors who offer these as specific products or in suites
Ayers, Susan / Fentress, Dave | 2000
44
Computer Forensics Technologies for Personally Identifiable Information Detection and Audits
Pan, Y. / Stackpole, B. / Troell, L. | 2010
45
Value of IT: Beyond the Theoretical
UcedaVelez, T. | 2009
46
ERP Security and Segregation of Duties Audit: A Framework for Building an Automated Solution
Hendrawirawan, David / Tanriverdi, Huseyin / Zetterlund, Carl / Hakam, Hunaid / Kim, Hyun Ho / Paik, Hyewon / Yoon, Yeohoon | 2007
47
Continuous Auditing Through Leveraging Technology
Sarva, Stinivas | 2006
47
Principles of IT Governance
Hamaker, Stacey / Hutton, Austin | 2004
48
Usefulness of an Information Security Management Maturity Model
Canal, Vicente Aceituno | 2008
49
Choosing and Using Sarbanes-Oxley Software
Bagranoff, Nancy A. / Henry, Laurie | 2005
49
Plus - CPE Quiz #69
Oringel, Joey | 2000
51
CPE Quiz #87, based on volume 6, 2002
Oringel, Joe | 2003
51
Social Engineering: A Tip of the Iceberg
Damle, P. | 2002
51
Continuous Auditing From a Practical Perspective
Handscombe, Kevin | 2007
51
Return on Information Technology
Unwala, Huzeifa | 2004
51
Red Teams: An Audit Tool, Technique and Methodology for Information Assurance
Gallegos, Frederick / Smith, Matthew L. | 2006
51
Social Engineering: A Tip of the Iceberg - With the evolution of information technology towards constructive causes, antisocial elements have quickly followed and today one of the biggest problems faced by IT is hacking. Social engineering involves gaining sensitive information or unauthorized access privileges by building inappropriate trust relationships with insiders.
Damle, Pramod | 2002
52
Benchmark Yourself Against the Best in the World
Kent, Ben | 2005
52
CISAs and CISMs Working in Sync: How Their Individual Contributions Together Can Achieve Effective IT Risk Management
Sardanopoli, Vito | 2008
52
The Hidden Values of IT Risk Management
Abram, T. | 2009
53
Deploying Wireless Technology -- A Case for IT Governance - The success of a wireless deployment depends on the appropriateness of the components selected from each of these categories. Furthermore, the mere investment in new technologies is not enough. Its success is reliant on its deployment through such frameworks as IT governance.
Oak, Pratap | 2002
53
Deploying Wireless Technology-A Case for IT Governance
Oak, P. | 2002
54
The Auditor's Prerogative to Review Internal Controls
Muthukrishnan, Ravi | 2004
54
Introduction to Voice-over IP Technology
Khan, Kamal / Syal, Rajan / Kapila, Achal | 2005
54
Information Security Policies and Controls for a Trusted Environment
Srinivasan, S. | 2008
56
Achieving Privacy Through Security Measures
Axelrod, C.Warren | 2007
57
CPE Quiz #99 - Based on volume 6, 2004
Khan, Kamal | 2005
57
Wireless LAN Risks and Vulnerabilities - This article provides an overview of how wireless LANs work, while reviewing the risks, vulnerabilities and threats that affect wireless networks differently from their wired brethren.
Stanley, Richard A. | 2002
57
Wireless LAN Risks and Vulnerabilities
Stanley, R. A. | 2002
57
Value Chain Control -- An IT Control Approach That Puts Business in the Centre
Huijgens, Hennie | 2004
59
CPE Quiz #117 - Based on Volume 6, 2007
Rafeq, A. | 2008
59
CPE Quiz #106 - Based on Volume 6, 2005
Khan, Kamal | 2006
63
CPE Quiz #93, based on volume 6, 2003
Oringel, Joe | 2004
63
CPE Quiz #111 - Based on Volume 6, 2006
Khan, Kamal | 2007
ISACA Bookstore Price List Supplement
| 2007
Plus - ISACA Bookstore Offerings - Supplement
| 2000
Plus - ISACA Bookstore Price List - Supplement
| 2000
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