Chapter 1: Auditing and Internal Control

1. The concept of reasonable assurance

2. Limitations of the internal control system

3. Objectives of application controls

Chapter 2: Auditing IT Governance Controls

1. Issues with computer security

2. Segregation of duties in the computer-based information system

3. The advantages of separating new systems development from systems maintenance

Chapter 3: Security Part I-Auditing Operating Systems and Networks

1. Type of control to ensure that production files cannot be accessed without specific permission.

2. Program testing

3. Problems with passwords