Document Type
Article
Publication Date
1-1-2009
Source Publication
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 in dependence. 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.
Comments
Originally published in Internal Auditor Participation in Systems Development Projects, Volume 7, No. 2 (Spring 2003).
This article is identical to the published version.
The article was originally published by Clute Institute for Academic Research. For more information about accessing the definitive published version of this article, consult the publisher’s website here.