Research Opportunities in Information Technology and Internal Auditing
Marcia L. Weidenmier
Sridhar Ramamoorti |
ABSTRACT:
This paper presents research opportunities in the area of
information technology (IT) within the context of the internal audit
function. Given the pervasive use of IT in organizations and the new
requirements of the Sarbanes-Oxley Act of 2002, internal audit
functions must use appropriate technology to increase their
efficiency and effectiveness. Using this setting as a backdrop, we
develop IT and internal audit research questions related to:
corporate governance, risk management, security, and privacy. We
hope that academic researchers will find the identified research
questions worthy of further exploration thus adding to our
understanding of the present and future impact of technology on
internal auditing.
Key words: IT/IS auditing; internal auditing; information technology; research opportunities; Sarbanes-Oxley; corporate governance; risk management; security; privacy |