Auditing

By: Ron Keister Date: 6-15-00

The Auditor's Guide to Internet Resources, 2nd Edition has a lot of very useful information for auditors interested in using the Internet as an audit tool. In fact, there is good information for anyone interested in using the Internet. While the whole book is useful, for auditors the most interesting and immediately useful areas include:

A. The Internet Literacy Checklist B. The Digital Literacy Self-Assessment Tool C. Information on how auditors can use the Internet D Internet Search strategies and evaluating search results E. Guidelines and techniques for auditors to evaluate Internet information and data

The Internet Literacy Checklist and Digital Literacy Self-Assessment Tool will help auditors understand their Internet strengths and areas that could use improvement. Audit Directors and Managers can use these to help identify audit staff training needs, as well as help them assess their reliance on auditors' use of Internet information. The effective use of these can help improve the quality and quantity of audit work.

The Internet audit use areas presented in this book are some things that all audit organizations should seriously consider. I fear too many are not making high-quality use of the Internet, resulting in less economical and valuable audits. With the usual limited resources, audit organizations must focus their efforts on key organizational issues in an efficient and effective manner.

Knowing how to identify and find the "right" audit information via the Internet in a well-organized and successful way is essential. This book provides excellent techniques and ideas for how to achieve this. First, it provides a good method for identifying what information should be searched for. Then it provides excellent Internet search techniques and ideas. Last, it provides a first-rate way to assess the adequacy and validity of the Internet information obtained.

If the above were the only things in this book, it is worth the price. But no, there are other interesting areas including:

A. The list of available Internet features and how to understand and use them B. Good information on audit discussion groups, tips on use, and a thorough list C. Excellent "real-life" examples of how auditors have used the Internet D. A great list of technical data that can help reduce the dreaded call to "support" and the wait on them to "fix it" E. Last, but not least, is the details or inside Internet information that help you understand the Internet, how it works, and it's good and not so good features.

Reviewer Background: Mr. Keister has a bachelor and master degrees in Accounting; is a CIA and CPA; and has more than 25 years auditing experience, the last 20 in internal auditing in both large and small organizations, private industry and higher education. He has been using computers since about 1982 and the Internet since 1995, but is not an IT auditor.