IT Opportunities for Internal Auditors

Authors

Linda M. Hadden, Keene State College
Dana R. Hermanson, Kennesaw State UniversityFollow
Mary C. Hill, Kennesaw State UniversityFollow
Daniel M. Ivancevich, University of North Carolina - WilmingtonFollow

Document Type

Article

Publication Date

7-2001

Abstract

Many business processes now exist only in electronic form, and organizations face a host of new information technology (IT)-related risks. As a result, there is a developing role for internal auditors to add value to their organizations by addressing risks in several IT-related areas: 1. information security, 2. systems development and implementation, 3. IT training, and 4. IT consulting provided by the external audit firm. Each of these areas is discussed in detail.