Research Opportunities in Information Technology and Internal Auditing

Marcia L. Weidenmier · Sridhar Ramamoorti

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Auditing, Earnings Management, Governance Information and Cyber Security Information Technology Governance and Strategy

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. We develop IT and internal audit research questions for three governance-related activities performed by the internal audit function-risk assessment, control assurance, and compliance assessment of security and privacy.

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References

1979The Social Psychology of Organizations.1969The social psychology of organizing 1986Four Ethical Issues of the Information Age 1989Behavioral research in accounting 2000Enterprise Resource Planning Systems 2003The Effect of Corporate Governance on the Use of Enterprise Risk Management: Evidence From Canada 2002Continuous Auditing: Building Automated Auditing Capability 2004Getting Inside the Black Box: A Field Study of Practices in “Effective” Audit Committees

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2015Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting 2009The pervasive nature of IT controls 2020Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence 2017The impact of an IT governance framework on the internal control environment 2010Building the evaluation model of the IT general control for CPAs under enterprise risk management 2013

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