An information systems auditor's profile
نویسندگان
چکیده
The increasing dependence upon Information systems in the last few decades by businesses has resulted in concerns regarding auditing. IS auditing has changed from auditing “around the computer” to auditing through and with the computer. However, technology is changing and so is the profession of IS auditing. As IS auditing is dependent on Information 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 therefore to define the roles and responsibilities expected from IS auditors, based on the different types of audit assignments and the steps involved in performing an IS audit assignment. It will also describes the basic IT and audit knowledge required from IS auditors based on the roles and responsibilities identified, discusses the soft skills required from IS auditors to successfully perform an IS audit assignment and define the main types of IS audit tools and techniques used most often to assist IS auditors in executing IS audit roles and responsibilities. The study finally presented a suggested IS auditor’s profile. Mariana Carroll, Alta van der Merwe, Sam Lubbe
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