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Even once you find the people with that unique skill set and form your dedicated team, they will need to invest significant time in identifying the most important things to monitor at your company, determining where the applicable data is located, getting access to that data, understanding its format, and porting it into your analytics tool (such as ACL) Time will be spent on trial and error as you and the team sort through the false positives and tune your analytics It s important to arrange for ongoing access to the database(s) that contains the golden copy of whatever data you need for your monitoring This allows you to perform your tests on demand, as opposed to having to ask for the data each time or rely on data feeds, both of which present the possibility of the data being altered before you receive it Those methods also make the timing of your testing predictable, therefore making it easier for people to cover their tracks IT organizations will often be resistant to providing you with ongoing access to their data, so it s important to have knowledgeable IT personnel on the data analysis team who can assist with this negotiation These types of auditors can be a valuable part of an audit department, but if they constitute your entire IT audit function, you re missing a lot of the risk

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Other departments have IT auditors that spend the majority of their time focusing on areas beneath the application layer in the stack They ensure that the core infrastructure supporting the company s systems has the proper security and controls These audit teams generally consist of IT professionals, as opposed to business folks who understand how to use application systems The database layer and below constitute the domain of these IT auditors, and application audits are driven by the financial auditors with support provided by the IT auditors as needed For example, the IT auditors might look at the database layer and below as they apply to that specific application (assuming that those items haven t been covered previously in larger scale audits of the IT environment) In addition, the IT auditors might help to review some of the general application controls, such as change controls and overall system access administration However, the financial auditors should have the knowledge and be in a better position to understand what sorts of data integrity controls and segregation of duties are necessary for that particular business application NOTE The third model (IT auditors) is critical for performing thorough and effective IT auditing because it ensures that all layers are being covered and that they are being covered by the people with the highest level of subject matter knowledge All three of these scenarios can exist in the same audit department and be very successful Companies need some IT auditing that goes beyond the application layer to perform the function successfully

The alert has the text assigned to the alert_text variable, which is the added string returned from the get_added_text() function Next, there is the call to put the print_text() function into action The first thing the print_text() function does is declare a variable named myfood and assign it the value returned from the get_added_text() function It is sent the values of cheese and

bread as parameters So, the value returned is the string cheese bread , which will be assigned to the myfood variable The print_text() function then takes that value and writes it to the screen using the documentwrite() method Figures 4-1 and 4-2 show the results of this script when run in a browser Figure 4-1 shows the alert box that pops up first, and Figure 4-2 shows the page the viewer sees after clicking OK in the alert box This example shows how you can use the different techniques you learned in this chapter to structure functions, add parameters to function, call functions within other functions, and use return statements These can all be used in a single script to perform their assigned tasks when necessary

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