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The Pervasive Impact Of Information Technology On Internal Auditing, Sridhar Ramamoorti, Marcia L. Weidenmier
The Pervasive Impact Of Information Technology On Internal Auditing, Sridhar Ramamoorti, Marcia L. Weidenmier
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The impetus for this supplemental chapter titled The Pervasive Impact of Information Technology on Internal Auditing comes from The Institute of Internal Auditors Research Foundation (IIARF) monograph, Research Opportunities in Internal Auditing (2003), hereafter ROIA. ROIA combines theory and practice in conceptual frameworks to promote an understanding of the contemporary internal auditing environment. The goals of ROIA include stimulating academic research on significant internal auditing topics and serving as a “communication bridge” between academics and practicing professionals.
ROIA provided us with internal auditing related subject matter content, including the most promising areas of information technology (IT) application in internal auditing. …