IT Opportunities for Internal Auditors
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.
Hadden, Linda M., et al. "IT Opportunities for Internal Auditors." Internal Auditing 16.4 (2001): 22-26.