Authors:
Mariana Carroll
and
Alta van der Merwe
Affiliation:
University of South Africa, South Africa
Keyword(s):
Information Systems, Information Technology, Auditing, Information Systems Auditing, Knowledge, Skills; Roles and responsibilities, CAATs.
Related
Ontology
Subjects/Areas/Topics:
Enterprise Information Systems
;
Information Systems Analysis and Specification
;
Software Engineering
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 au
dit roles and responsibilities and lastly propose the IS auditor’s profile.
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