, INFORMATION TECHNOLOGY
AUDITING
FFOURTH
O URTH EDITION
JJAMES
AMES A. HALL
HALL L
LLehigh
ehigh University
Australia • Brazil • Mexico • Singapore • United Kingdom • United States
Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
,This is an electronic version of the print textbook. Due to electronic rights restrictions, some third party content may be suppressed. Editorial
review has deemed that any suppressed content does not materially affect the overall learning experience. The publisher reserves the right to
remove content from this title at any time if subsequent rights restrictions require it. For valuable information on pricing, previous
editions, changes to current editions, and alternate formats, please visit www.cengage.com/highered to search by
ISBN#, author, title, or keyword for materials in your areas of interest.
Important Notice: Media content referenced within the product description or the product text may not be available in the eBook version.
Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
, Information Technology Auditing, © 2016, 2011 Cengage Learning
Fourth Edition
WCN: 02-200-203
James A. Hall
ALL RIGHTS RESERVED. No part of this work covered by the copyright
Vice President, General Manager, Science, herein may be reproduced, transmitted, stored, or used in any form or by
Math & Quantitative Business: Balraj Kalsi any means graphic, electronic, or mechanical, including but not limited
Product Director: Mike Schenk to photocopying, recording, scanning, digitizing, taping, Web distribution,
information networks, or information storage and retrieval systems,
Senior Product Manager: Matthew
except as permitted under Section 107 or 108 of the 1976 United States
Filimonov
Copyright Act, without the prior written permission of the publisher.
Content Developer: Theodore Knight
Senior Product Assistant: Adele Scholtz For product information and technology assistance, contact us at
Marketing Manager: Charisse Darrin Cengage Learning Customer & Sales Support, 1-800-354-9706
For permission to use material from this text or product,
Senior Marketing Coordinator: Eileen
submit all requests online at www.cengage.com/permissions
Corcoran
Further permissions questions can be emailed to
Art and Cover Direction, Production
Management, and Composition:
Lumina Datamatics, Inc.
Library of Congress Control Number: 2015943916
Intellectual Property
ISBN: 978-1-133-94988-6
Analyst: Christina Ciaramella
Project Manager: Betsy Hathaway
Cengage Learning
Manufacturing Planner: Doug Wilke
20 Channel Center Street
Cover Image(s): DouDou/Fotolia Boston, MA 02210
USA
Unless otherwise noted all items © Cengage Learning.
Cengage Learning is a leading provider of customized learning
solutions with employees residing in nearly 40 different countries and
sales in more than 125 countries around the world. Find your local
representative at www.cengage.com
Cengage Learning products are represented in Canada by
Nelson Education, Ltd.
To learn more about Cengage Learning Solutions, visit
www.cengage.com
Purchase any of our products at your local college store or at our
preferred online store www.cengagebrain.com
Printed in the United States of America
Print Number: 01 Print Year: 2015
Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
AUDITING
FFOURTH
O URTH EDITION
JJAMES
AMES A. HALL
HALL L
LLehigh
ehigh University
Australia • Brazil • Mexico • Singapore • United Kingdom • United States
Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
,This is an electronic version of the print textbook. Due to electronic rights restrictions, some third party content may be suppressed. Editorial
review has deemed that any suppressed content does not materially affect the overall learning experience. The publisher reserves the right to
remove content from this title at any time if subsequent rights restrictions require it. For valuable information on pricing, previous
editions, changes to current editions, and alternate formats, please visit www.cengage.com/highered to search by
ISBN#, author, title, or keyword for materials in your areas of interest.
Important Notice: Media content referenced within the product description or the product text may not be available in the eBook version.
Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
, Information Technology Auditing, © 2016, 2011 Cengage Learning
Fourth Edition
WCN: 02-200-203
James A. Hall
ALL RIGHTS RESERVED. No part of this work covered by the copyright
Vice President, General Manager, Science, herein may be reproduced, transmitted, stored, or used in any form or by
Math & Quantitative Business: Balraj Kalsi any means graphic, electronic, or mechanical, including but not limited
Product Director: Mike Schenk to photocopying, recording, scanning, digitizing, taping, Web distribution,
information networks, or information storage and retrieval systems,
Senior Product Manager: Matthew
except as permitted under Section 107 or 108 of the 1976 United States
Filimonov
Copyright Act, without the prior written permission of the publisher.
Content Developer: Theodore Knight
Senior Product Assistant: Adele Scholtz For product information and technology assistance, contact us at
Marketing Manager: Charisse Darrin Cengage Learning Customer & Sales Support, 1-800-354-9706
For permission to use material from this text or product,
Senior Marketing Coordinator: Eileen
submit all requests online at www.cengage.com/permissions
Corcoran
Further permissions questions can be emailed to
Art and Cover Direction, Production
Management, and Composition:
Lumina Datamatics, Inc.
Library of Congress Control Number: 2015943916
Intellectual Property
ISBN: 978-1-133-94988-6
Analyst: Christina Ciaramella
Project Manager: Betsy Hathaway
Cengage Learning
Manufacturing Planner: Doug Wilke
20 Channel Center Street
Cover Image(s): DouDou/Fotolia Boston, MA 02210
USA
Unless otherwise noted all items © Cengage Learning.
Cengage Learning is a leading provider of customized learning
solutions with employees residing in nearly 40 different countries and
sales in more than 125 countries around the world. Find your local
representative at www.cengage.com
Cengage Learning products are represented in Canada by
Nelson Education, Ltd.
To learn more about Cengage Learning Solutions, visit
www.cengage.com
Purchase any of our products at your local college store or at our
preferred online store www.cengagebrain.com
Printed in the United States of America
Print Number: 01 Print Year: 2015
Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
