Audit and Review: Its Role in Information Technology
For the information technology (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 in order 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. Exhibit 1 lists the top 10 reasons for the start of IT auditing.