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First, determine what IT functions are centralized, and place each of the centralized functions on your list of potential IT audits (see Table 2-1) For example, if a central function manages your Unix and Linux server environment, one of your potential audits might be a review of the management of that environment This could include administrative processes such as account management, change management, problem management, patch management, security monitoring, and other such processes that would apply to the whole environment Another example could include a review of the baseline security used by the centralized Unix and Linux function for deploying new servers This audit could cover all those processes that apply to the whole Unix and Linux server environment Then, if the finan-

Communications should flow to all levels of the company The methods of communication should provide timely information as the formal system

This works, and gives mymessage a value of You win! since mynum is equal to 1 However, the conditional operator allows you to shorten the amount of code required for this type of test It allows you to place a condition before the question mark ( ) and place a possible value on each side of the colon (:), like this:

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cial auditors plan calls for an audit of a particular financial application that resides on a Unix server, your participation in that audit could consist solely of auditing the security of that specific server without having to spend time understanding the processes for managing that server (which were covered already in your centralized audit) Of course, each company will centralize these sorts of core IT functions to differing degrees You must understand the environment well enough to determine what functions are centralized and add those functions into your audit universe Audits of those sorts of functions form a baseline that will speed up the rest of your audits As you perform other audits, you can remove those centralized functions that have already been audited from the audit scope For example, suppose you perform audits of the IT environment at each site, but the network configuration and support are centralized It would be inefficient to talk to the network group about their processes during each and every site audit Instead, you should perform one audit covering their processes, and then scope that area out of your site audits PART I

varname = (conditional) value1 : value2;

JavaScript evaluates the conditional statement and if the statement returns true, the value on the left side of the colon (value1 here) is assigned to the variable If the statement returns false, the value on the right side of the colon (value2 here) is assigned to the variable To apply this to our previous example, we could rewrite the entire piece of code as follows:

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var mynum=1; var mymessage; mymessage = (mynum==1) "You win!" : "Sorry! Try Again!";

This works the same way as the previous if/else block, but allows you to write the code with a lot less typing (lessening the size of the script) It should be noted that you can also use another method to shorten the script if using the conditional operator is not comfortable for you Since JavaScript is lenient, you can omit the curly braces anytime you have only one statement to execute in a code block For instance, the following code could also be used as a shorter version of the script:

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var mynum=1; var mymessage; if (mynum==1) mymessage="You win!"; else mymessage="Sorry! Try again!";

The levels must also be linked by an information subsystem of feedback and two-way communications In the framework displayed in Exhibit 5-2, several communication methods are integrated within the flow of information One company initiated a telephone hotline where employees could call and leave a message regarding a concern or suggestion that they wished to voice to company management Responses to anonymous messages were posted on the company website If a person left a name, they were contacted directly by a member of the company management Methods Newsletters Handbooks Messages from executives Group meetings "Hotline" by telephone or e-mail to facilitate direct communication from bottom to top Etc Company Management

An Introduction to Legislation Related to Internal Controls Regulatory Impact on IT Audits History of Corporate Financial Regulation

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