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Auditing in an Internet of Things Environment. Key Internal Control Issues in IoT and Blockchain Environments

  • Book

  • 352 Pages
  • April 2019
  • John Wiley and Sons Ltd
  • ID: 4576032

A much–needed resource packed with guidelines, standards, and expert insight

Auditing in an Internet of Things Environment is a guidebook for auditors and controllers in the thick of the technological revolution. As the Internet of Things (IoT) expands to include everything from cars to appliances to light bulbs, more and more companies require auditing tailored to the unique challenges of the IoT environment. This book is the first to offer comprehensive guidance on audit, security, and control issues to give auditors a baseline framework for how to proceed. Background information on IoT and related concepts provide context for specific standards and guidelines tailored to this specialized but highly in–demand area, while expert insight offers clear, actionable guidance for both internal and external auditors.

Plenty of discussion has been spent on the rise of IoT, but little attention has been paid to its concepts and processes in an auditing context. What are the risks? Where are the controls? Who is accountable? This book provides much–needed answers to help auditors establish a thorough, concrete system for effective IoT audits.

  • Identify the auditing challenges posed by the IoT environment
  • Delve into enterprise cloud computing IoT risks and controls
  • Adopt new standards and guidelines for IoT audits
  • Understand the importance of COSO internal controls, and more

The IoT environment is complex, technical, and daunting to the uninitiated, but this book shows you how to approach it from the auditor s perspective. As connectivity becomes the leading feature of new products and services throughout industries, the need for qualified IoT auditors will only grow; Auditing in an Internet of Things Environment is an important resource for auditors seeking increased relevancy in the new era.


Robert R. Moeller