Title
Research Opportunities in Information Technology and Internal Auditing
Document Type
Article
Publication Date
3-1-2006
Publication Source
Journal of Information Systems
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.
Inclusive pages
205-219
ISBN/ISSN
0888-7985
Publisher
American Accounting Association
Volume
20
Issue
1
Peer Reviewed
yes
eCommons Citation
Weidenmier, Marcia L. and Ramamoorti, Sridhar, "Research Opportunities in Information Technology and Internal Auditing" (2006). Accounting Faculty Publications. 77.
https://ecommons.udayton.edu/acc_fac_pub/77
COinS
Comments
When available, the accepted manuscript (postprint) is provided in compliance with the publisher's policy on self-archiving. Permission documentation is on file.