Title: The IS auditor: what are the key knowledge requirements

Authors: Kris Seeburn

Addresses: R 2.28, Department of Business Informatics and Software Engineering, School of Innovative Technologies and Engineering, The University of Technology, La Tour Koenig, Pointe aux Sables, Rep. of Mauritius

Abstract: The increasing dependence on information systems (IS) by many businesses has resulted in concerns regarding auditing. The IS auditing landscape has changed from auditing 'around the box' to a hands-on approach (auditing through and within the box). Technology has and is changing very rapidly and so is the need for the IS audit profession to evolve and adapt. IS auditing is dependent on information technology (IT), it is essential that the IS auditor possess IT and auditing knowledge to bridge the gap between the IT and auditing professions. It is quintessential that both the information systems and the financial reporting aspect agree with each other to be delivered as an integral audit system. This paper aims at defining the key knowledge areas required for the IS auditing profession today.

Keywords: information technology; information systems auditing; knowledge; skills; enterprise systems; integrated audit; financial reporting.

DOI: 10.1504/IJAUDIT.2013.052244

International Journal of Auditing Technology, 2013 Vol.1 No.1, pp.34 - 44

Received: 25 Jun 2012
Accepted: 18 Jul 2012
Published online: 30 Jan 2014 *

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