How Governmental Internal Auditors Are Adapting to Changes in Information Technology
This study examines how governmental internal auditors have adapted to the advancement of information technology and computerized information systems. Specifically, this paper explores: 1. the objectives of internal auditors' evaluations of computerized information systems, 2. the performance of specific tests of computerized information systems, and 3. the use of computer assisted audit techniques by internal auditors. The goal of this study is to provide governmental internal auditors with an understanding of the current state of internal auditors' evaluation and usage of information technology. Background information on the International Federation of Accountants' Guideline No. 11, Information Technology in the Accounting Curriculum, is also provided.