Auditing in an Internet of Things Environment: Key Internal Control Issues in IoT and Blockchain Environments
- ISBN-10
- 1119461669
- ISBN-13
- 9781119461661
- Category
- Business & Economics
- Pages
- 352
- Language
- English
- Published
- 2019-04-09
- Publisher
- Wiley
- Author
- Robert R. Moeller
Description
This is the first comprehensive guide on how to audit IoT, a new and rapidly growing concept in various enterprises. The book will give readers at all levels some background information on IoT and its basic supporting concepts, before delving into the specifics of an audit. It will be particularly important for internal auditors, as there are no published “standards” for auditing IoT. Topics covered include: The IoT environment and its internal control challenges Importance of COSO internal controls in IoT audits Understanding enterprise cloud computing IoT risks and controls Audit and assurance standards and guidelines for IoT environment audits Quality assurance and internal audit IoT self-assessment reviews, and Future prospects for auditing IoT in enterprises
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