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'''Nutley''' is a [[Walsh Act (New Jersey)|Walsh Act]] [[Town (New Jersey)|town]] located in [[Essex County, New Jersey]]. As of the [[2000]] census, the town had a total population of 27,362.
An '''[[Information technology|Information technology]] audit''' (or '''IT audit''') is a review of the controls within an entity's technology [[infrastructure]]. These reviews are typically performed in conjunction with a [[Financial audit|financial statement audit]], [[internal audit]] review, or other form of attestation engagement.
Formerly called an [[Electronic data processing]] (EDP) audit, an IT audit is the process of collecting and evaluating evidence of an organization's [[Management information systems|information system]], practices, and operations. Evaluation of the evidence ensures whether the organization's information system safeguards assets, maintains [[Data integrity|data integrity]], and is operating effectively and efficiently to achieve the organization's goals.
== Geography ==
An IT audit is also known as an EDP Audit, an Information Systems Audit, and a computer audit.
Nutley is located at 40°49'11" North, 74°9'32" West (40.819600, -74.158770){{GR|1}}.
According to the [[United States Census Bureau]], the town has a total area of 8.9 [[square kilometer|km²]] (3.4 [[square mile|mi²]]). 8.7 km² (3.4 mi²) of it is land and 0.2 km² (0.1 mi²) of it is water. The total area is 1.75% water.
==Purpose==
== Demographics ==
An IT audit is similar to a financial statement audit in that the study and evaluation of the basic elements of internal control are the same. However, the purpose of a financial statement audit is to determine whether an organization's [[Financial statements|financial statements]] and financial condition are presented fairly in accordance with [[generally accepted accounting principles]] (GAAP). The purpose of an IT audit is to review and evaluate an organization's information system's availability, confidentiality, and integrity by answering questions such as:
[[Image:NutleySeal.JPG|150px|left]]
As of the [[census]]{{GR|2}} of [[2000]], there are 27,362 people, 10,884 households, and 7,368 families residing in the town. The [[population density]] is 3,134.9/km² (8,123.0/mi²). There are 11,118 housing units at an average density of 1,273.8/km² (3,300.6/mi²). The racial makeup of the town is 87.95% [[White (U.S. Census)|White]], 1.87% [[African American (U.S. Census)|African American]], 0.05% [[Native American (U.S. Census)|Native American]], 7.10% [[Asian (U.S. Census)|Asian]], 0.04% [[Pacific Islander (U.S. Census)|Pacific Islander]], 1.75% from [[Race (U.S. Census)|other races]], and 1.24% from two or more races. 6.69% of the population are [[Hispanic (U.S. Census)|Hispanic]] or [[Latino (U.S. Census)|Latino]] of any race.
There are 10,884 households out of which 29.3% have children under the age of 18 living with them, 54.0% are [[Marriage|married couples]] living together, 10.5% have a female householder with no husband present, and 32.3% are non-families. 27.9% of all households are made up of individuals and 11.4% have someone living alone who is 65 years of age or older. The average household size is 2.51 and the average family size is 3.11.
* Will the organization's computer systems be available for the business at all times when required? (Availability)
* Will the information in the systems be disclosed only to authorized users? (Confidentiality)
* Will the information provided by the system always be accurate, reliable, and timely? (Integrity)
In the town the population is spread out with 21.8% under the age of 18, 6.4% from 18 to 24, 31.6% from 25 to 44, 24.1% from 45 to 64, and 16.1% who are 65 years of age or older. The median age is 39 years. For every 100 females there are 89.4 males. For every 100 females age 18 and over, there are 85.0 males.
== Types of IT Audits ==
The median income for a household in the town is $59,634, and the median income for a family is $73,264. Males have a median income of $51,121 versus $37,100 for females. The [[per capita income]] for the town is $28,039. 4.8% of the population and 3.4% of families are below the [[poverty line]]. Out of the total population, 4.4% of those under the age of 18 and 7.9% of those 65 and older are living below the poverty line.
* Computerized Systems and Applications: an audit to verify that systems and applications are appropriate to the entity's needs, is efficient, and adequately controlled to ensure valid, reliable, timely, and secure input, processing, and output at all levels of a system's activity.
== Government ==
* Information Processing Facilities: an audit to verify that the processing facility is controlled to ensure timely, accurate, and efficient processing of applications under normal and potentially disruptive conditions.
=== Federal, state and county representation ===
Nutley is part of New Jersey's 36th Legislative District and is in the Eighth Congressional District.
{{NJ Congress 08}} {{NJ Senate}}
* Systems Development: an audit to verify that the systems under development meets the objectives of the organization, and ensures the systems are developed in accordance with generally accepted standards for [[Systems development life cycle|systems development]].
{{NJ Legislative 36}}
* Management of IT and Enterprise Architecture: an audit to verify that IT management has developed an organizational structure and procedures to ensure a controlled and efficient environment for [[information processing]].
{{NJ Essex County Freeholders}}
* Client/Server, [[Telecommunications]], Intranets, and Extranets: an audit to verify that controls are in place on the client (computer receiving services), server, and on the [[computer network|network]] connecting the clients and servers.
== ITFamous auditresidents processof Nutley ==
Nutley's rich history includes being the home to such notables as historical gunslinger [[Annie Oakley]], domestic guru [[Martha Stewart]], United States Senator [[Frank Lautenberg]], and actor [[Robert Blake (actor)|Robert Blake]].
{{main|Information Technology Audit Process}}
== Religion in Nutley ==
The following are the basic steps in performing the [[Information Technology Audit Process]]:
84.7% Catholic
5.4% Protestant
1.7% Eastern Religions
1.3% Jewish
0.1% Muslim
1.7% New Age Religions
== Italians ==
# Planning the audit
Italian immigrants took over the Nutley population from 1920's-1960's
# Evaluation of internal controls
78% Nutley is Italian
# Audit procedures
== External links ==
# Completing the audit
*[http://www.nutleynj.org/ Town of Nutley]
== History of IT auditing ==
{{Mapit-US-cityscale|40.8196|-74.15877}}
{{main|history of information technology auditing}}
[[de:Nutley]]
The concept of IT auditing was formed in the mid-1960's and has gone through numerous changes due to advances in technology and the incorporation of technology into business.
[[Category:Essex County, New Jersey]]
== IT audit topics ==
[[Category:Towns in New Jersey]]
[[Category:Walsh Act]]
=== Regulations and legislation related to IT audits ===
Several information technology audit regulations have been introduced in the past few years. These include the Gramm Leach Bliley Act, the Sarbanes-Oxley Act, and the Health Insurance Portability and Accountability Act(HIPAA).
* [[COBIT]]
* [[HIPAA]]
* [[Gramm-Leach-Bliley Act]] (GLBA)
* [[Sarbanes-Oxley Act]]
* Companies with Sarbanes-Oxley certification delays and material weaknesses caused by IT issues
** [[Captaris Inc.]] - material weakness and filing delay due to inadequate internal controls and related IT controls per SOX requirements
** [[Cray Inc.]] - numerous material weaknesses in internal control over financial reporting, specifically, inadequate review of third-party contracts and lack of software application controls and documentation
=== Security ===
{{main|Auditing information security}}
[[Auditing information security]] is a vital part of any IT audit. Within the broad scope of auditing information security we find topics such as [[Auditing Information Security#Auditing Data Centers|data centers]], [[Auditing Information Security#Auditing Networks|networks]] and [[Auditing Information Security#Auditing application security|application security]]. Auditing information security covers topics from auditing the physical security of data centers to auditing the logical security of databases and highlights key components to look for and different methods used for auditing these areas. It is important to remember that in this ever expanding technical realm these things are always changing and as such IT auditors must continue to expand their knowledge and understanding of systems and the systems environment to help verify and ensure information security.
== Emerging Issues ==
Technology changes rapidly and so do the issues IT auditors must face. From biometric retinal scans to protecting physical security to transmitting data from a cell phone, this issue is truly limited only to one’s imagination.
==See also==
*[[IT audit resources]]
*[[Famous IT Auditors & Experts]]
*[[Information technology audit - operations]]
=== Operations ===
*[[Backup systems and recovery]]
*[[Change management auditing]]
*[[Software development life cycle]] auditing
*[[Helpdesk and incident reporting auditing]]
*[[SAS 70]]
*[[Disaster recovery and business continuity auditing]]
*[[Evaluating the qualifications of IT personnel for the purposes of an audit]]
=== '''Auditing systems, applications and networks''' ===
*[[Operating system audit]]
*[[Mainframe audit]]
*[[Database audit]]
*[[Enterprise Resource Planning audit]]
*[[Systems applications products audit]]
===Computer Forensics===
*[[Computer forensics]]
*[[Data analysis (information technology)|Data analysis]]
===Fraud===
*[[Computer fraud case studies]]
*[[SAS 99]]
[[Category:Information technology audit]]
[[nl:IT audit]]
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