Document Type

Article

Publication Date

Spring 2003

Source Publication

Internal Auditor Participation in Systems Development Projects

Source ISSN

1534-665X

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

Published version. Internal Auditor Participation in Systems Development Projects, Vol. 7, No. 2 (Spring 2003): 11-20. Permalink. © The Clute Institute 2003. Used with permission.

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