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The collaboration between auditors and IT-auditors: The effects on the audit profession
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2016 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The development of information technology has significantly transformed the work of auditors and has presented new audit challenges. Organisations are more frequently using complex IT- systems which require that an IT-audit is performed. Since the auditors do not have sufficient knowledge regarding IT-audits, the audit team increasingly includes an IT-auditor. This study sets out to explore the effects of the collaboration between the auditor and IT-auditor and the related implications of this for the audit profession. Using semi-structured interviews, the findings suggest that the traditional authority enjoyed by auditors is being challenged by IT- auditors. The collaboration promotes commercial interest at the expense of weakened control and understanding among the financial auditors regarding the IT-audit. Also, the findings suggest that the communication between auditors and IT-auditors is limited which can create gaps regarding what the auditors have ordered and the material received from the IT-auditors. These findings can be argued to impair the audit opinion and thus challenge the future of the audit profession. 

Place, publisher, year, edition, pages
2016. , 47 p.
Keyword [en]
Auditor, collaboration, information technology, IT-audit, IT-auditor, professionalism
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-296697OAI: oai:DiVA.org:uu-296697DiVA: diva2:939444
Educational program
Master Programme in Accounting, Auditing and Analysis
Supervisors
Available from: 2016-07-05 Created: 2016-06-19 Last updated: 2016-07-05Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf