IT Auditing Using Controls to Protect Information Assets

As I reviewed this book, which has been effectively updated to cover new and emerging audit topics, I couldn’t help but reflect on the history of our great profession. The word “audit” can be traced back in history to the Latin word auditio, meaning a hearing, and the French word auditre, meaning audible. The concept of an audit as a means of informing others about the health of businesses didn’t take hold until the 1700s, with the advent of large trading “partnerships” such as the East India Company and the Hudson’s Bay Company. Absentee owners and financiers wanted assurance on the safety of their investment.