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By: Ron Keister Date: 6-15-00
The Auditor's Guide to Internet Resources, 2nd Edition has a lot of very useful information for auditors interested in using the Internet as an audit tool. In fact, there is good information for anyone interested in using the Internet. While the whole book is useful, for auditors the most interesting and immediately useful areas include:
A. The Internet Literacy Checklist B. The Digital Literacy Self-Assessment Tool C. Information on how auditors can use the Internet D Internet Search strategies and evaluating search results E. Guidelines and techniques for auditors to evaluate Internet information and data
The Internet Literacy Checklist and Digital Literacy Self-Assessment Tool will help auditors understand their Internet strengths and areas that could use improvement. Audit Directors and Managers can use these to help identify audit staff training needs, as well as help them assess their reliance on auditors' use of Internet information. The effective use of these can help improve the quality and quantity of audit work.
The Internet audit use areas presented in this book are some things that all audit organizations should seriously consider. I fear too many are not making high-quality use of the Internet, resulting in less economical and valuable audits. With the usual limited resources, audit organizations must focus their efforts on key organizational issues in an efficient and effective manner.
Knowing how to identify and find the "right" audit information via the Internet in a well-organized and successful way is essential. This book provides excellent techniques and ideas for how to achieve this. First, it provides a good method for identifying what information should be searched for. Then it provides excellent Internet search techniques and ideas. Last, it provides a first-rate way to assess the adequacy and validity of the Internet information obtained.
If the above were the only things in this book, it is worth the price. But no, there are other interesting areas including:
A. The list of available Internet features and how to understand and use them B. Good information on audit discussion groups, tips on use, and a thorough list C. Excellent "real-life" examples of how auditors have used the Internet D. A great list of technical data that can help reduce the dreaded call to "support" and the wait on them to "fix it" E. Last, but not least, is the details or inside Internet information that help you understand the Internet, how it works, and it's good and not so good features.
Reviewer Background: Mr. Keister has a bachelor and master degrees in Accounting; is a CIA and CPA; and has more than 25 years auditing experience, the last 20 in internal auditing in both large and small organizations, private industry and higher education. He has been using computers since about 1982 and the Internet since 1995, but is not an IT auditor.
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Whatever shortcomings the book may have, the reader is bound to be impressed by Kaplan's knowledge of Grove's career (he takes us through each of his 17 big league seasons and four that he spent at the minor league level) and his painstaking efforts to convey a sense of the time in which Grove played. When he describes one of Grove's many confrontations with Babe Ruth, the writing has the ring of truth. Particularly effective is his recounting of the famous 1929 World Series game in which Grove's Philadelphia A's scored 10 runs in one inning to wipe out an eight-run Chicago Cub lead en route to winning the world championship.
Kaplan brings to life several key figures of Grove's time, most notably Connie Mack, Grove's manager with the A's and a man who not only strongly influenced the lives of his players but also the organizational direction of baseball. Long before the 1997 Marlins were broken up to save money, Mack was doing the same thing, jettisoning big names and large salaries to build teams anew. He also offers a valuable analysis of Mack's and Grove's 1929-1931 Philadelphia A's, convincingly arguing that these teams (that also included Hall of Famers Al Simmons, Mickey Cochrane, to name a few) were the equal of the more celebrated 1926-1928 Yankees, whose 1927 edition is generally considered the greatest in baseball history.
Also of note is the final section, which analyzes the careers of Johnson, Grove and Sandy Koufax and offers the reader statistical food for thought in considering who was the greatest lefthander ever.
Kaplan's writing is solid but unspectacular and he lapses at times into a cheerleading tone, particularly when he discusses Grove's great achievements (which included nine ERA titles, a 31-4 season, a career .680 winning percentage and a 1935-1939 resurrection of his craft, during which he transformed himself from a fireballer into a finesse pitcher.)
Kaplan's otherwise fine description of the last day of the 1941 season, in which Williams secured his .406 average by going six-for-eight after refusing to sit on the bench for a doubleheader, is marred by the writer's tone of breathless admiration for the player's feat. Nothing wrong with being a fan when you write a baseball book, but I prefer that the author for the most part let the facts speak for themselves.
All in all, Kaplan produces a portrait of a driven, often disagreeable man who hated losing and was impatient with the shortcomings of mere athletic mortals. The picture of Lefty is convincing, but Kaplan uses the same strokes pretty heavily to produce it.
The baseball fan/historian will find this a very useful look at this undeservedly obscure figure and will find it particularly interesting to revisit an era of the sport that differs so radically from the present one.
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