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<br />I <br />l <br />~ <br />~ <br />~ <br />. <br />. <br />. <br />. <br />~ <br />~ <br />t <br />a <br /> <br /> <br /> <br />"""'c- <br /> <br />o SUNNY <br />clSLES <br />u BEACH <br /> <br />~ <br /> <br />- - ----- - <br /> <br />HOW RACHLIN COMMUNICATES <br /> <br />-- ---....... <br /> <br /> <br />Internet <br /> <br />Information Technology (IT) Audit <br />and Control Techniques <br />Security issues are on the rise as government <br />entities become more dependent upon computer <br />systems and as these systems become more <br />accessible through Internet connections and <br />wireless devices. <br />Rachlin has responded to this development by <br />integrating computer forensic specialists into the audit <br /> <br />process. The team includes individuals skilled in <br />evaluating system applications and physical controls. <br />They also contribute to the effectiveness of the audit <br />by applying computer-aided audit techniques (CAAT). <br />The firm also uses the Control Objectives <br />for Information and Related Technology <br />(COBIT) Framework. <br /> <br />Rachlin~~ <br /> <br />Accountants . Advisors <br /> <br />Rachlin Cohen & Holtz LLP <br />Proposal for Independent Auditing Services <br /> <br />Page - 23 <br />