AN INFORMATION SYSTEMS AUDITOR’S PROFILE

Mariana Carroll, Alta van der Merwe

Abstract

The increasing dependence upon Information Systems (IS) in the last few decades by businesses resulted in many concerns regarding auditing. Traditional IS auditing changed from auditing ‘around the computer’ to auditing through and with the computer. Technology is changing rapidly and so is the profession of IS auditing. As IS auditing is dependent on Information Technology (IT), it is essential that an IS auditor possesses IT and auditing knowledge to bridge the gap between the IT and auditing professions. In this paper we reflect on the auditor’s profile in this changing domain, where we first define the roles and responsibilities expected from IS auditors, describe the basic IT and audit knowledge required from IS auditors based on the roles and responsibilities identified, describe the soft skills required from IS auditors to successfully perform an IS audit assignment, define the main types of IS audit tools and techniques used most often to assist IS auditors in executing IS audit roles and responsibilities and lastly propose the IS auditor’s profile.

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Paper Citation


in Harvard Style

Carroll M. and van der Merwe A. (2007). AN INFORMATION SYSTEMS AUDITOR’S PROFILE . In Proceedings of the Ninth International Conference on Enterprise Information Systems - Volume 1: ICEIS, ISBN 978-972-8865-88-7, pages 390-397. DOI: 10.5220/0002373703900397


in Bibtex Style

@conference{iceis07,
author={Mariana Carroll and Alta van der Merwe},
title={AN INFORMATION SYSTEMS AUDITOR’S PROFILE},
booktitle={Proceedings of the Ninth International Conference on Enterprise Information Systems - Volume 1: ICEIS,},
year={2007},
pages={390-397},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0002373703900397},
isbn={978-972-8865-88-7},
}


in EndNote Style

TY - CONF
JO - Proceedings of the Ninth International Conference on Enterprise Information Systems - Volume 1: ICEIS,
TI - AN INFORMATION SYSTEMS AUDITOR’S PROFILE
SN - 978-972-8865-88-7
AU - Carroll M.
AU - van der Merwe A.
PY - 2007
SP - 390
EP - 397
DO - 10.5220/0002373703900397