Abstract
The significance of information technology (IT) audits in organisations is an area that has received increased focus, and it is increasingly necessary to conduct additional research into the IT audit subject area. As a result of increased dependence and spending on IT, it has effectively become a requirement for organisations to increase their level of assurance about these investments and their ability to deliver as expected. IT audits fulfil this role, and are used to examine the effectiveness of controls, security of important systems and business operations to identify weaknesses and find ways that can be used to improve and mitigate the impact of these weaknesses. However, prior research has not measured the impact that training of auditors has on the quality of IT audits. The findings of this study show that organisations play an integral role in the training programs. However, these organisations do not understand their training programs and cannot properly communicate the training requirements to IT auditors. The research findings have also shown that continuous professional development programs are additional tools in enhancing IT auditor knowledge. This research undertaking has found that generally, internal programs are more effective in delivering content to IT auditors and thus more emphasis can be put on them. Overall, this research undertaking strengthens the idea that resources should be committed to improving training programs, as improving training programs eventually leads to efficiency in all matters related to IT audit quality.
M.Com. (Computer Auditing)