Internal Auditor Participation In Systems Development Projects

Abstract

There are differing viewpoints in the internal auditing literature regarding the role of internal audit in systems development projects.  One argument is that internal audit should act as consultants for such projects.  A counter argument is that if internal auditors act as consultants, this could impair independence.  This study surveyed chief audit executives to determine their perceptions of the role of internal audit in systems development projects as well as the actual involvement of their departments in such projects.  The findings show that chief audit executives place more importance on internal audit acting as consultants and less importance on independence in these projects.  The results also suggest that internal audit has limited involvement in the different phases of the Systems Development Life Cycle of these projects.