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.