PART V: ADVANCED TOPICS AND EMERGING ISSUES

In this section

• Chapter 20: IT Auditing and Cybersecurity
  • Advanced IT Environments (Cloud, Mobile, IoT)
    Explore how the rapid adoption of cloud computing, mobile devices, and IoT technology impacts IT auditing, cybersecurity, and control evaluation. Learn about the shared responsibility model, mobile security measures, and the unique risks posed by IoT environments.
  • Data Analytics and Automated Tools in Audit
    Explore how CAATs, predictive analytics, and real-time dashboards enhance audit efficiency, accuracy, and insight, while learning best practices and regulatory guidance for data-driven auditing approaches.
  • IT General Controls Testing and Documentation
    Gain comprehensive insights into IT General Controls Testing—from Access Management to Program Change Control and Backup & Recovery—to strengthen audit readiness and cybersecurity compliance.
  • Cybersecurity Essentials for Auditors
    Explore key cybersecurity principles and practices crucial for auditors, including governance, threat detection, incident response, and risk management frameworks such as NIST CSF.
  • Considerations for System and Organization Control (SOC) for Cybersecurity
    In-depth guide to SOC for Cybersecurity engagements—exploring key requirements, Description Criteria, Trust Services Criteria, and reporting considerations that help organizations communicate and validate their cybersecurity risk management program under AICPA guidance.
  • IT Auditing Fundamentals
    Explore how technology shapes modern auditing, key IT control objectives, and the frameworks and best practices that auditors use to protect data integrity, confidentiality, and availability.
• Chapter 21: Forensic Accounting and Investigative Audits
  • Overview of Forensic Accounting
    Explore the fundamentals of forensic accounting—from fraud detection and litigation support to valuation disputes—essential knowledge for professionals seeking investigatory and court-ready financial expertise.
  • Fraud Examination Methods and Testing
    Explore the comprehensive lifecycle of fraud examinations, advanced interview techniques, targeted testing for suspicious activities, and best practices in forensic accounting audits.
  • Data Mining for Irregularities in Forensic Accounting and Investigative Audits
    Discover how data analytics and specialized tools uncover fraudulent patterns through Benford's Law, fuzzy matching, and more in forensic investigations.
  • Litigation Support and Expert Witness Services
    Explore the multifaceted role of forensic accountants in litigious contexts, including damages calculations, expert reporting, and testimony strategies.
  • Ethics and Independence in Forensic Engagements
    Explore the critical importance of ethical conduct and independence in forensic engagements, including impartiality, confidentiality, AICPA guidelines, and potential advocacy threats.
  • Tools and Technologies in Forensic Audits
    Explore digital forensics, blockchain analysis, machine learning, AI, and more in this comprehensive guide on modern forensic auditing tools.
  • Additional Considerations for Forensic Audits
    Explore global investigations, confidential informants, reporting styles, and best practices in forensic auditing with cross-border complexities and data privacy regulations.
• Chapter 22: Environmental, Social, and Governance (ESG) Assurance
  • Challenges and Evolving Standards in ESG
    Delve into the complexities, evolving regulations, and global convergence efforts shaping Environmental, Social, and Governance (ESG) reporting, including key frameworks, data collection challenges, and strategies to mitigate greenwashing.
  • Emerging ESG Reporting Frameworks
    A comprehensive look at the major ESG frameworks—including GRI, SASB, TCFD, and ISSB—along with their relevance to assurance engagements and stakeholder decision-making.
  • Integrating ESG Risk into the Audit Process
    Deepen your understanding of how environmental, social, and governance (ESG) factors impact audit risk assessment, materiality judgments, and internal controls, empowering auditors to effectively integrate ESG considerations into their processes.
  • Communicating ESG Results and Impact on External Reporting
    An in-depth exploration of how auditors communicate ESG results, including reporting formats, assurance levels, and the impact on corporate disclosures.
  • ESG Metrics and Verification Techniques
    Explore key ESG metrics, including greenhouse gas emissions and social impact data, along with verification strategies to enhance assurance in sustainability reporting.
  • ESG Assurance Engagements Under AICPA Standards
    Explore how CPAs deliver ESG attestation services under AICPA’s SSAE standards, differentiating between examinations and reviews, understanding report language, and ensuring high-integrity ESG disclosures.
  • Future Outlook: ESG and Investor Demands
    Explore how investor pressures, cutting-edge technologies, global sustainability standards, and evolving CPA skill sets are shaping the future of ESG assurance.