The increasing dependence upon Information Systems (IS) in the last few decades by
businesses has resulted in many concerns regarding auditing. Traditional IS auditing has
changed from auditing "around the computer" to a hands-on approach (auditing through and
with the computer). Technology is changing rapidly and so is the profession of IS auditing.
As IS auditing is dependent on Infonnation Technology (IT), it is essential that an IS auditor
possesses IT and auditing knowledge to bridge the gap between the IT and auditing
professions.
The aim of the study is to: 1) define the roles and responsibilities expected from IS auditors,
based on the different types of audit assignments and the steps involved in perfonning an IS
audit assignment; 2) describe the basic IT and audit knowledge required from IS auditors
based on the roles and responsibilities identified; 3) describe the soft skills required from IS
auditors to successfully perfonn an IS audit assignment; 4) define the main types of IS audit
tools and techniques used most often to assist IS auditors in executing IS audit roles and
responsibilities; and 5) establish an IS auditor's profile based on the 4 characteristics defined
above / Computing / M.Sc.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:umkn-dsp01.int.unisa.ac.za:10500/1643 |
| Date | 30 November 2006 |
| Creators | Carroll, Mariana |
| Contributors | Van der Merwe, A. J., djagegjj@unisa.ac.za |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Dissertation |
| Format | 1 online resource (iv, 157 leaves) |
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