In: Accounting
Do you agree with the statement, “The term IT auditor should be considered obsolete because it implies a distinction between regular auditors and auditors who examine computerized AIS”? Why or why not?
Yes and No. Virtually all publicly traded firms have computerized AISs as well as most small- and medium-sized firms. Audits of non-computerized systems are becoming rare. Thus, one may say that virtually all auditors must deal with electronic processing of data. However, certain auditing personnel, known as IT auditors, have special skills, which allow them to focus on the computer “processing.” Thus, distinguishing these auditors from auditors who do not have such skills may still be appropriate.
Thus, distinguishing these auditors from auditors who do not have such skills may still be appropriate.