ABSTRACT
This conclusion presents some closing thoughts on the key concepts discussed in the preceding chapters of this book. The book focuses on the current state of affairs regarding the extent of the use of information technology tools and techniques by both internal and external auditors. It identifies various potential security threats and an internal risk associated with supply chain information systems and explores equally the current and potential roles of audit in the security and control of the information systems that support supply chains. The book discusses the significance of computer-assisted auditing techniques for the modern audit in terms of auditors' use of software packages for audit tasks. It proposes an audit automation maturity model comprising of five stages, namely Generic Technology, Process Automation; Proprietary Packages, Continuous Online Auditing and Structural Adjustment.
