Business, Management and Accounting
4 years ago

Internal auditors ill-prepared for e-business challenges, risking data security.

SSRN Electronic Journal
E-Business Internal Audit: The Elephant Is Still in the Room!
Amr Kotb, Alan Sangster, Dave Henderson

Paper Summary

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The article explores how technology is changing the way internal auditors work in e-business environments. The study surveyed auditors from ten countries, finding that generalist auditors need more IT skills for auditing. However, many auditors lack confidence in their IT training and still rely on IT specialists. This shows a need for better training to prepare auditors for e-business environments. The study highlights the challenges faced by auditors in this changing landscape and calls for action to ensure they have the necessary skills.