Document Type


Publication Date

Spring 2003

Source Publication

Review of Business Information Systems

Source ISSN



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.


Published version. Review of Business Information Systems, Vol. 7, No. 2 (Spring 2003): 11-20. DOI. © 2003 The Clute Institute. Used with permission.

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This work is licensed under a Creative Commons Attribution 3.0 License.

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