Emerging Business Technologies

Keywords

emerging technology risks, proactive auditing, internal auditor proficiency

Abstract

Internal auditors should recognize the risks and exposures related to emerging business technologies that are being adopted by their companies. They should also re-examine their audit approaches and programs, and their role in the technological-change process to reduce the risks brought on by technology. They should educate managers and users on how to use the right control techniques and should share audit tools with managers to allow them to audit themselves. Internal auditors also need to improve their technological proficiency. Moreover, they should embrace a proactive approach to system design and solution implementation, update their audit methods for electronic audit context, consider threats not only inside but also outside the organization, and participate in strategic management.

Original Publication Citation

“Emerging Business Technologies,” Internal Auditor, February 1997, 25- 32, with M. Romney.

Document Type

Peer-Reviewed Article

Publication Date

1997

Publisher

Internal Auditor

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Full Professor

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