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The Current State and Future Direction of IT Audit: Challenges and Opportunities

机译：IT审计的现状和未来方向：挑战与机遇

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摘要

Embracing the spirit of the Pathways Commission's focus of enhancing the value of practitioner/ educator exchanges, the inaugural Journal of Information Systems Conference (JISC) brought together 30 academic researchers and 15 practitioners to discuss the current state and the future direction of information technology (IT) audit research and practice. Panelists, comprised of practitioners from government, public accounting, and industry, provided insight into current IT audit issues. The first panel discussed the role of IT auditors in helping organizations meet compliance requirements and ensuring that information systems add value to the organization. The second panel addressed the future of IT audit in a world of advanced analytics and emerging technologies. Although the panels addressed separate topics, common themes emerged from the discussions. Issues facing the IT audit profession as a result of the increasing volume of data available, coupled with changing technology and increasing regulatory requirements, underscored much of the discussion. Big Data, compliance, and emerging technology issues were addressed from both internal audit and external audit perspectives. This commentary provides a review and synthesis of the information presented during panel discussions at the conference and suggests potential research questions.
机译：秉承途径委员会致力于提高从业者/教育者交流价值的精神，首届信息系统杂志会议（JISC）汇集了30名学术研究人员和15名从业者，讨论了信息技术（IT）的现状和未来方向）审核研究和实践。由来自政府，公共会计和行业的从业人员组成的小组成员提供了对当前IT审计问题的见解。第一个小组讨论了IT审核员在帮助组织满足合规性要求并确保信息系统为组织增加价值方面的作用。第二小组讨论了高级分析和新兴技术世界中IT审计的未来。尽管各小组讨论了单独的主题，但讨论中出现了共同的主题。由于可用数据量的增加，技术的不断变化和法规要求的提高，IT审计专业人员面临的问题突出了很多讨论。从内部审计和外部审计的角度都解决了大数据，合规性和新兴技术问题。该评论对会议小组讨论期间提供的信息进行了回顾和综合，并提出了潜在的研究问题。

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