Introduction to Auditing Information Systems - Auditing Information Systems: Enhancing Performance of the Enterprise - page 3

collaborate on development of many professional standards and guidelines. There are many
other professional and private (for profit) organisations who are involved in the develop-
ment and practice of IS auditing.
IS auditing is a new profession compared to other professions such as law, accounting, and
medicine. The future of IS auditing is dependent on the use of IT systems by enterprises.
Every sign indicate that IS auditing is here to stay and will grow with the growth of usage
of IT systems in organisations. No one can dispute the fact that IT systems have changed
the way enterprises conduct business and that these systems should be regulated to ensure
protection of client information and also compliance with many complex legislations being
enacted by governments around the world.
Many IS auditors did not join the IS auditing profession straight from college or university
but could have joined the profession after many years as external or internal auditors. Many
could also have come from other professions such as information technology, accounting,
or other business backgrounds. The IS audit profession has grown compared to what it was
forty or more years ago. Many large- and medium-sized enterprises today do have IS audit
functions or internal auditors performing IS audit responsibilities.
The future of IS auditing can also be assessed from the job market demand for IS auditing
professionals. There are many enterprises looking for IS auditors with various skills, from
general IS auditors to specialist IS auditors, in areas such as IT security, IT governance,
databases, application systems, and networks.
The benefits of implementing IS auditing whether in a small, medium, or large organisation
are many, and it is no longer an option but a must to ensure that systems are secure and
used to support business goals.
An enterprise which is using and dependent on IT systems to produce business information
or automate business processes require the use of IS audit services. Management of any
enterprise, small or large, requires to place reliance on IT systems, and this can be effect-
ively done through the use of an IS auditor. A small- or medium-sized enterprise does not
necessarily require to employ full-time IS auditors but can consider using the services of
external IS auditors or an independent or part-time IS audit consultant who can equally do
a good job.
Many medium to large enterprises have full-time IS audit functions supervised by a director
or manager. They may also have full-time IS auditors specializing in various areas of IS
auditing. Many IS audit functions also provide support services to other functions, such as
financial auditing, information security, or risk management.
The IS audit profession is growing, and one can say it is reaching maturity level in that
it is now driven and moderated by various standards and guidelines. Governments in the
USA, Europe, and other parts of the world have developed legislation which requires the