Title

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.