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• W2943508720 abstract "ENGLISH SUMMARY : We are living in what is being referred to as the information revolution, where the evolution oftechnology has and continues to have a pervasive impact on life and business. Newtechnologies are being developed on a rapid scale that present several opportunities for businesses, however it also exposes them to several risks. As leadership and management of businesses have a professional, as well as a legal responsibility to govern businesses well,they must select and implement strategies and internal frameworks to limit the businesses exposure to risks, including Information Technology (IT) risks. In response to the rapid evolution of IT, specialist internal control frameworks have been developed and refined over time to address an entity’s exposure to IT related risks at a strategic and operational level.Several of these frameworks, which are recognised and used globally, have been specifically designed in such a manner to ensure that leadership are able to dispel their corporate governance responsibilities whilst adding value.As leadership of organisations have adapted the manner in which they address opportunities and risks, arising from evolving IT within an organisation, it is expected that the external auditorwould also have adapted his/her audit approach to account for the impact of evolving IT on auditees. The external audit has, over time, evolved with significant social and economic advances and is today regulated and performed by making use of the International Standards on Auditing (ISA). The ISA have been updated to account for the pervasive impact that IThas on auditees. These updates have been included to account for the impact of IT throughout the audit process that the external auditor applies to conduct the external audit. These updates to the ISA address several considerations that the external auditor needs to make regardingthe impact of IT on an auditee. However, when specifically considering the impact of IT when understanding the auditee and its environment, as well as the internal controls that are relevant to the audit, these updates to the ISA are broad in nature and do not necessarily provide theexternal auditor with the necessary detailed guidance. Several audit specialists have taken the general and application IT controls, included in the broad guidance of the ISA, and developed detailed control areas which the external auditor can use to address the impact of IT and the related internal controls on an auditee. Larger audit firms have developed internalframeworks that are used to address IT and its impact on the internal controls of auditees. However, in small and medium audit firms this is often not the case. Thus with the rapid evolution of IT and specialised internal control frameworks to govern IT, the question can be asked is, whether the ISA (together with the supporting guidance regarding IT), alone, suffice in enabling the external auditor of the small and medium audit firm to obtain a proper understanding of IT and address the impact of IT on…" @default.
• W2943508720 created "2019-05-09" @default.
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• W2943508720 date "2017-03-01" @default.
• W2943508720 modified "2023-09-26" @default.
• W2943508720 title "A comprehensive approach to support the external auditor of the small and medium audit firm, to address evolving information technology control risks of an auditee" @default.
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