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The Role of IT Audit in the Era of Digital Transformation

B R Aditya 1,2 , R Hartanto 1 and L E Nugroho 1

Published under licence by IOP Publishing Ltd IOP Conference Series: Materials Science and Engineering , Volume 407 , International Conference on Informatics, Engineering, Science and Technology (INCITEST) 9 May 2018, Bandung, Indonesia Citation B R Aditya et al 2018 IOP Conf. Ser.: Mater. Sci. Eng. 407 012164 DOI 10.1088/1757-899X/407/1/012164

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1 Department of Electrical Engineering and Information Technology, Universitas Gadjah Mada, Yogyakarta, Indonesia

2 School of Applied Science, Telkom University, Bandung, Indonesia

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The purpose of this paper is to explain that the evolving digital transformation will automatically affect the role of IT audit. In the era of digital transformation, IT audit will become increasingly involved to ensure that IT implementation does not create unacceptable risks to the business. That way, the IT audit should have gained a favourable position as many companies are transforming the business as it is today. This research methodology use a qualitative approach by emphasizing the data analysis. The result of this research can contribute to the field of modern IT audit by presenting practical guidance for determining the role of IT audit in the era of digital transformation.

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Content from this work may be used under the terms of the Creative Commons Attribution 3.0 licence . Any further distribution of this work must maintain attribution to the author(s) and the title of the work, journal citation and DOI.

• DOI: 10.1109/ICSTC.2018.8528627
• Corpus ID: 53279888

Toward Modern IT Audit- Current Issues and Literature Review

• B. Aditya , R. Ferdiana , P. Santosa
• Published in International Conference on… 1 August 2018
• Computer Science, Business

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Working Paper: The Implications of IT Environment on the Audit and Financial Reporting Quality

Paper Authors: Jake Sigler,  Preeti Choudhary, and Vikram Ramadas

Abstract:  This study explores the impact IT complexity and IT control deficiencies have on the audit and financial reporting. We create and validate a new theory-based measure of IT financial reporting complexity at the client level. Next, we quantify the cost of IT complexity and IT control deficiencies on audit effort. We find that, on average, an increase of one (out of 18) on the client’s complexity score relates to an increase of 6% in IT audit hours. In comparison, the presence of an IT control deficiency relates to a 70% increase in IT audit hours. We further investigate and find that IT specialist experience partially mitigates the cost of IT complexity and IT control deficiencies, in particular, experienced IT managers and senior managers rather than experienced IT partners and directors. Finally, we find that experienced IT specialists are able to mitigate some but not all of the cost of IT complexity on financial reporting reliability. Overall, our results provide some of the first insight into complex IT environments’ costs over financial reporting and highlights the importance of staffing decisions at the manager level.

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The economic research fellows and staff economists generate high-quality working papers that inform the oversight activities of the PCAOB and are disseminated to stimulate discussion and critical comment to the benefit of the public. Working papers are preliminary materials that have not been approved by the Board and reflect only the views of the author(s).

The research topics of economic research fellows, including a description of any nonpublic data sets required for research, are presented to the Board for approval and research papers are reviewed to confirm that the topic of the paper is consistent with the researcher's proposal. That review does not, however, encompass an evaluation of the conclusions reached by researchers.

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The Impact of Data Analytics Use by Internal Auditors on the Reliability and Timeliness of Financial Reporting

Posted: 16 Mar 2023 Last revised: 23 May 2023

Romina Rakipi

West Virginia University

Giuseppe D'Onza

University of Pisa

Date Written: January 1, 2021

We examine the extent to which data analytics use by internal auditors is associated with improved financial reporting reliability and timeliness. We document a reduction in the likelihood and number of material weaknesses in internal controls over financial reporting, a reduction in the likelihood of restatements, and more timely earning announcements at firms with an extensive use of data analytics in internal audit. Additionally, we investigate and find a positive association between the use of different data analytics techniques and financial reporting reliability and timeliness. These findings are robust to controlling for a number of firm’s and other attributes, as well as when using entropy balanced samples and other subsample analyses. Our findings inform research and practitioners by providing initial empirical evidence of the benefits of data analytics use by internal auditors for financial reporting quality.

Keywords: Data analytics, financial reporting reliability, financial reporting timeliness, internal audit, audit committee

Suggested Citation: Suggested Citation

Romina Rakipi (Contact Author)

West virginia university ( email ).

P.O. Box 6025 Morgantown, WV 26506 United States

University of Pisa ( email )

Lungarno Pacinotti, 43 Pisa PI, 56126 Italy

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Home / Resources / IT Audit

A risk-based approach to it audit.

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Get expert guidance, research policies and procedures to stay ahead of the curve in your IT audit and assurance career.

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With the continued growth and adoption of Google ® Cloud Platform (GCP ® ) now representing the third largest provider of cloud services, ISACA has developed an audit program that helps auditors assess and test control coverage adequacy and effectiveness of GCP ® services.

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Advance your expertise and add to your career potential or enterprise skillset with training developed and delivered by the experts in IT audit.

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The CISA certification is world-renowned as the standard of achievement for those who audit, control, monitor and assess an organization’s information technology and business systems. This certification is a must have for entry to mid-career IT professionals looking for leverage in career growth. The CISA exam is now available via remote proctoring!

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Literature review on gender diversity in top management teams of companies and its relationship with firm performance and audit quality

• Original Article
• Published: 19 June 2024

Cite this article

• Maria Fátima Ribeiro Borges 1 ,
• Graça Maria do Carmo Azevedo 1 &
• Jonas Oliveira   ORCID: orcid.org/0000-0001-5374-1062 2  

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This paper aims to review the literature on gender diversity on top management teams and its impact on firm’s performance and audit quality. Over the period of 1997–2023 a total of 125 published articles were identified. Main findings reveal that literature on gender diversity continues to be contradictory, inconsistent and inconclusive regarding its impacts on firm’s performance and audit quality, highlighting the need to intensify research on this field to validate empirically those relationships. The literature review informs researchers on other audiences about the main characteristics of the literature on gender diversity and identifies several research gaps in the area.

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Borges, M.F.R., Azevedo, G.M.d.C. & Oliveira, J. Literature review on gender diversity in top management teams of companies and its relationship with firm performance and audit quality. Int J Discl Gov (2024). https://doi.org/10.1057/s41310-024-00248-1

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Lecture Notes in Computer Science

Sofiane Mostéfaoui

The banking sector occupies a central position in the economy. This consideration stems from the roles and the responsibilities assumed by this institution. Therefore, the consolidation of the system comprising the banking and other financial institutions by all kinds of technology and information becomes more than a necessity in an attempt to improve the quality of the services provided in one hand and to strengthen the banking organization per se at the other. The latter objective is ensured by different mechanisms. One of these is the auditing mechanism. The paper sheds light on the impact of the information technology audit in increasing the quality of the bank accounting system. The study shows that the acquisition of the modern technology is not based only on feasibility, but in response to the requirement of the competition and the customers' satisfaction.

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