part PART I: MANAGEMENT CONTROL -- chapter 1 Internal Control and Information Technology -- chapter 2 Case Studies on Internal Control’s Contribution -- chapter 3 Auditing Functions -- chapter 4 Internal and External Audit -- chapter 5 The Board’s Accountability for Audit -- part PART II: CASE STUDIES ON AUDITING A COMPANY'S INFORMATION TECHNOLOGY -- chapter 6 Auditing the Information Technology Functions -- chapter 7 Strategic IT Auditing: A Case Study -- chapter 8 A Constructive View: Suggestions for IT Restructuring -- chapter 9 A Broader Perspective of IT Auditing -- part PART III: TECHNICAL EXAMPLES IN AUDITING IT FUNCTIONS -- chapter 10 Auditing IT Response Time and Reliability -- chapter 11 Auditing the Security System -- part PART IV: CAN IT HELP IN COMPLIANCE? THE CASE OF SOX -- chapter 12 Sarbanes-Oxley Compliance and IT’s Contribution -- chapter 13 What If: Backtesting Sarbanes-Oxley.