ABSTRACT
Nowadays, the majority of auditors are IT cognisant vis-à-vis their professional responsibilities. It will be extremely difficult if not impossible for a twenty-first century auditor to fail to be proficient in the use of IT tools and techniques as virtually all auditors have access to either a laptop or a PC for their audit tasks. Added to these, they have access to online facilities as well as official mobile telephones for effective communications in the course of their audit assignments. Furthermore, IT does improve the quality of their audit work and the use of IT in audit engagements seems unavoidable if auditors aspire to achieve an effective audit in today’s business world. It is not surprising, therefore, that IT components have become a major aspect of auditors’ mandatory continuous professional education.
