Abstract
M.Com. (Computer Auditing)
Competence in information technology (IT) is crucial for the professional accountants and most importantly, for information systems (IS) auditors currently practising in the execution of IS audits. The increasing dependence of businesses on computerised information systems gives rise to the need for auditors who possess IT knowledge and skills. This study reports the results of a study that investigates the level of IT knowledge and skills required for an IS auditor in the specific context of audit work in South Africa. Results of this study are based on a literature analysis and on data collected from different IS auditor practitioners.
The aim of this study is to: (i) examine the IT knowledge and key areas of expertise required from an IS auditor; (ii) determine the educational qualifications required of an IS auditor; and (iii) evaluate the soft skills required from an IS auditor. This research involves a two-stage empirical study. Firstly, the study carried out a literature survey of IT knowledge and skills. Secondly, structured interviews were conducted with a sample of IS audit practitioners.
The findings from this study make three main contributions to the field of IS auditing practice and auditing education. Firstly, the study will help in contributing to a theoretical enhancement of the current level of knowledge in the limited existing literature on IS auditors and the type of knowledge and skills that is required from the professionals to perform their duties effectively and add value to the organisation.
Secondly, findings from this study are significant to the standards setters regulating the audit profession, academia designing university courses, and audit practitioners evaluating their own IT knowledge. An important contribution of this study is that the findings would initiate discussion, debate and action that would lead to positive changes in the South African IS auditing profession to ensure that IS auditors are on par with the latest technologies around the world.