Integrating IT Audit Into The AIS Course

Abstract

Information Technology (IT) has caused the accounting profession to change at a rapid pace during the last forty years.  Indeed, technology is so pervasive in the accounting profession that it would be difficult for many companies t meet their accounting and financial reporting objectives without using technology.  As a result, IT audit and control concepts play a very important role in the current business environment.  Accordingly, the need for accounting students to understand IT auditing concepts has evolved to a point that warrants required coverage of IT audit concepts in the accounting curriculum.  This paper provides research results that identify where accounting curriculums currently cover IT auditing concepts, what IT auditing concepts should be included in the accounting curriculum and where IT auditing concepts should be covered in the accounting curriculum.