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The evolving role of information technology in internal auditing

  • Authors: Ravjee, Harshal Keshav
  • Date: 2015-09-28
  • Subjects: Auditing, Internal , Information technology
  • Type: Thesis
  • Identifier: uj:14198 , http://hdl.handle.net/10210/14641
  • Description: M.Com. (Computer Auditing) , Modern organizations are increasingly dependent on information technology (IT) for various reasons: to enhance their operational efficiency, reduce costs or even attain a competitive advantage. The role of information technology in the organization continues to evolve and this has an impact for the internal audit functions that serve these organizations. The study investigated whether the King III report, ISACA standards and IIA standards assist the internal audit function in addressing the impact of information technology on the organization and, as a result, the internal audit function itself. This was performed by way of a comprehensive literature study on the internal audit function and the selected standards and corporate governance framework, the role of information technology in both the organization and the internal audit function, as well as an empirical study detailing a comparative analysis of the King III report, ISACA standards and IIA standards, utilizing key success factors. The study identified an alignment of the key principles and elements identified in the King III report, ISACA standards and IIA standards. There was direct support for ITrelated reviews in the King III report, ISACA Standards and IIA Standards. The comparative analysis performed between the King III report and IIA standards, as well as the ISACA standards and the IIA standards resulted in the formulation of key internal audit success factors. These key success factors compared favourably to those identified in the literature review. The study indicated that the King III report, ISACA Standards and IIA Standards assisted the internal audit function by addressing IT related risks, controls and governance elements.
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A comparison of internal controls, with specific reference to COBIT, SAC, COSO, and SAS 55/78

  • Authors: Steyn, Suzanne
  • Date: 2012-09-10
  • Subjects: Auditing, Internal , Computer security , Computer networks -- Security measures
  • Type: Mini-Dissertation
  • Identifier: http://ujcontent.uj.ac.za8080/10210/391281 , uj:9810 , http://hdl.handle.net/10210/7213
  • Description: M.Comm. , Internal control has come under the attention of many organizations, and each has its own views on the most appropriate framework and evaluation methods to be adopted for specific purposes. As a result of the confusion arising from the different evaluation methods that are in vogue, the implementation of good information technology controls is hampered. Experts from around the world have participated in exhaustive research to develop an internationally acceptable tool that harmonizes standards. Their work has culminated in the development of CobiT. SAC , COSO, SAS 55 and SAS78 were also the result of continuing efforts to define, assess, report on and improve internal control, but each of these documents addresses a different audience, and therefore focuses on different aspects of internal control, and may even completely disregard some areas which may be of crucial importance to other users. It has been suggested that CobiT can replace COSO, SAC, and SAS 55/78, and there is a need to determine whether this is indeed the case. This short dissertation attempts to answer this question, while also putting in place a matrix to aid auditors in deciding which framework to use for a given application.
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Diensleweringsverbetering van 'n interne ouditdepartement deur 'n kliëntebehoeftebepaling

  • Authors: Van Biljon., D.P.
  • Date: 2014-05-26
  • Subjects: Auditing - Data processing , Marketing - Management Case studies , Auditing, Internal
  • Type: Thesis
  • Identifier: http://ujcontent.uj.ac.za8080/10210/385199 , uj:11207 , http://hdl.handle.net/10210/10800
  • Description: M.Com. (Business Management) , The sector of the economy in which service providers compete, has undergone much change during tho last two decades. Successful service providers followed specific tactics to ensure that the needs of clients were satisfied. Customer satisfaction became more important as competition increased. Although the internal audit department of ABSA has never had to face competition, this situation is rapidly changing. External audit firms are attempting to expand their businesses by providing the internal and the external audit functions to a company. ABSA's internal audit department is not only faced with the increase in competition but is also under pressure to improve its level of service to clients who no longer receive its service free of charge.
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Limited-ccope dissertation : internal auditing of cloud computing in the telecommunications industry

  • Authors: Bhayroo, Nastashia
  • Date: 2017
  • Subjects: Cloud computing , Telecommunication , Auditing, Internal
  • Language: English
  • Type: Masters (Thesis)
  • Identifier: http://hdl.handle.net/10210/262241 , uj:27674
  • Description: M.Com. (Computer Auditing) , Abstract: Cloud computing technologies have enabled innovation within the telecommunications industry and this in turn has enhanced the services which telecommunications companies provide through the use of the cloud. However, this exposes the telecommunications companies and their customers to new risks, such as data security, data privacy, data integrity, network performance and network availability. Internal auditing is able to provide assurance and consulting services to assist in the mitigation of the risks to an acceptable level. This limited-scope dissertation identifies the importance of cloud computing and the risks associated with cloud computing. The empirical study determines the role of internal auditing within the telecommunications industry in South Africa with regards to cloud computing. The research was conducted by means of an empirical study through the distribution of a self-completion questionnaire to the Chief Audit Executives of the top four telecommunications companies in South Africa. It was found that cloud computing exposes telecommunications companies to risks and these risks can be mitigated through internal audit functions providing assurance to the telecommunication companies.
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Information technology internal audit departments in South African national government departments

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