Assurance and consultancy internal audit roles in information technology risk management
by Reda Elazab; Ismail Gomaa
International Journal of Auditing Technology (IJAUDIT), Vol. 4, No. 4, 2022

Abstract: The study explores the extent of internal audit involvement in information technology (IT) risk management. Hence, the paper proposes new assurance and consultancy internal audit roles in IT risk management. Using the data collected from 75 internal auditors through an exploratory study in Egypt, a framework of internal auditing roles in IT risk management is identified. The collected assurance and consultancy internal audit roles in IT risk management might help different parties such as management, audit committee, IT professionals to be more adaptable in assessing and monitoring IT risks. This study's contributions have important implications for exploring the extension of the internal audit profession in IT risk management. The paper is also one of the first to deal with the assurance and consultancy internal audit roles in IT risk management.

Online publication date: Thu, 09-Mar-2023

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Auditing Technology (IJAUDIT):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com