June 22, 2009

Trends in IT Internal Auditing: Greater Use of Automation, ‘Rebalancing’ Focus Away from Sarbanes-Oxley and Toward Broader Risk Management

By Robert Hirth, Protiviti

Protiviti conducts a series of annual surveys among internal audit executives and professionals to identify key trends impacting organizations worldwide. Recent results from these studies include a number of notable trends in IT auditing. These trends focus on ISO 27000, computer-assisted audit techniques (CAATs), and IT audits not related to Sarbanes-Oxley compliance.