ABSTRACT
For the IT manager, or any manager, the words “audit” and “auditor” send chills up and down the spine. Yes, the auditor or the audit has been considered an evil that has to be dealt with by all managers. In the IT field, auditors in the past had to be trained or provided orientation in IS concepts and operations to evaluate IT practices and applications. IT managers cringed at the auditor’s ability to effectively and efficiently evaluate the complexities and grasp the issues.
