Integrated auditing - an internal audit perspective

Abstract

An integrated audit approach entails an intentional audit design process that cohesively combines business process auditing and information technology (IT) auditing into a single, co-ordinated effort. However, due to the continuing influence of longstanding methods of performing audits, the internal auditing fraternity has been slow to evolve, neglecting to train internal auditors who are confidently able to perform audits that combine both the business process audits and IT audits into one seamless audit. This study found that although holders of the Certified Internal Auditor qualification, and other members of the IIA are perceived to have mastered the theoretical knowledge provided by the CIA certification programme and other training courses, the manner in which they perform audits does not demonstrate the practical application of this knowledge.