Information Technology Control and Audit: Sixth Edition - Angel Rafael Otero

Organizations today operate in rapidly evolving digital environments shaped by cloud computing, cybersecurity threats, artificial intelligence (AI), robotic process automation (RPA), data analytics, blockchain technology, and other emerging technologies. As businesses increasingly rely on information systems to support operations, financial reporting, compliance, and strategic decision making, the demand for skilled IT audit and assurance professionals continues to grow.

Information Technology Control and Audit provides students and professionals with a practical, current, and comprehensive introduction to IT auditing, governance, risk management, information security, business resilience, and emerging technologies affecting modern organizations. Written from both academic and professional perspectives, the textbook combines foundational concepts with relevant examples, modern audit practices, practical audit documentation, and real-world scenarios relevant to today’s IT auditors, cybersecurity professionals, internal auditors, and compliance specialists.

This sixth edition includes updates across all chapters to reflect current technologies, risks, regulations, frameworks, and audit approaches. New and expanded coverage includes AI, RPA, cloud computing, cybersecurity, GDPR, information security and access management, business resilience, and auditing emerging technologies. The book also incorporates current discussions involving ransomware attacks, digital transformation initiatives, third-party service providers, automated systems, and technology-enabled auditing using tools such as Tableau and Microsoft Power BI.

Aligned more closely with COBIT guidance and other recognized frameworks, this edition is especially valuable for students and professionals preparing for certifications such as the Certified Information Systems Auditor (CISA), Certified Public Accountant (CPA), and Certified Internal Auditor (CIA).

Topics covered include IT governance, risk management, project management, system development life cycle, systems acquisition and outsourcing, application controls, change management, information systems operations, disaster recovery and business continuity planning, information security, and auditing emerging technologies.

Designed for academic courses, professional development, and industry training, this textbook emphasizes critical thinking, practical application, and real-world relevance to prepare readers for today’s dynamic IT audit and assurance environment.