Auditors' Training and Proficiency in Information Systems: A Research Synthesis

@article{Curtis2009AuditorsTA,
  title={Auditors' Training and Proficiency in Information Systems: A Research Synthesis},
  author={Mary B. Curtis and J. Gregory Jenkins and Jean C. Bedard and Donald R. Deis},
  journal={J. Information Systems},
  year={2009},
  volume={23},
  pages={79-96}
}
This paper presents a review of extant literature examining issues relating to auditors’ knowledge of and training in information systems. This review is important due to the rapidly increasing use of technology in business, recent changes in U.S. auditing standards on information technology and internal control, and signals of interest by regulators in possible future standards on auditors’ information systems (IS) knowledge. We review prior research both to provide information on the current… CONTINUE READING