http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
1. Auditing and internal control -- 2. Auditing IT governance controls -- 3. Security part I: Auditing operating systems and networks -- 4. Security part II: auditing database systems -- 5. Systems development and program change activities -- 6. Transaction processing and financial reporting systems overview -- 7. Computer-assisted audit tools and techniques -- 8. Data structures and CAATTs for data extraction -- 9. Auditing the revenue cycle -- 10. Auditing the expenditure cycle -- 11. Enterprise resource planning systems -- 12. Business ethics, fraud, and fraud detection