ABSTRACT

Integrated auditing provides career advancement opportunities for all types of internal auditors too. By working side by side, business auditors will learn from their IT counterparts, and vice versa. During integrated audits, the audit programs include both "business" and systems dimensions. The objectives, risks, and controls should cover the business and IT-related items and provide a more comprehensive scope of work. The internal audit profession has come a long way from the days when audits were largely associated with gathering information about financial systems and the financial records of the organization. Integrated audits represent a great opportunity to apply a broader scope to internal audits. With it, internal auditors can address operational, compliance, and strategic subjects, while seamlessly incorporating IT subjects as well. Internal auditors can increase their personal brand and increase the quality of their recommendations by becoming more proficient in the IT systems the organization uses.