Information Technology Reference
In-Depth Information
Information Technology Review
Overview
A flair for technology is one important attribute for being a good and successful IS auditor.
New technologies are always being developed, and enterprises are also rapidly adopting new
technologies in order to enhance performance, competitiveness, and profitability.
In this chapter, we will review some of the key technologies used in an enterprise. To be
a successful IS auditor, a good knowledge of information technology is required, and al-
ways keeping up to date with new developments in the technology sector is recommended.
It would be difficult for an IS auditor to provide appropriate recommendations and conclu-
sions if his understanding of the IT environment is limited. Most of the reviews the IS audit-
or would perform concern compliance and performance, which require evaluation of various
technologies in use and those available on the market.
IS auditors, in some cases, will be required to have advanced technical understanding of sys-
tems they will be auditing. A basic understanding of technologies will not be sufficient to
perform highly technical audits. In such cases, IS auditors are required to undergo special-
ised training in systems such as SQL database system, IBM DB2 database systems, CISCO
networking, or Linux operating systems.
The IS auditor should regularly read professional journals, books, and other technology lit-
erature in order to keep abreast with technology. There is so much literature on the Internet,
which is freely accessible, and many professional organisations including universities have
dedicated vast amounts of resources to develop peer-reviewed materials which can be useful
to IS auditors.
It is a good approach to conduct background research on technologies used in an enterprise
before commencing an IS audit, as it allows the IS auditor to have good technical back-
ground information on the systems in use.
IS auditors should be mindful that the state of technologies used in enterprises may be at
different stages. Some enterprises may be interested in mature technologies because they
are tested, reliable, and used by many other enterprises. Other enterprises may prefer to use
emerging technologies because they are cheaper and, in many cases, offer new opportun-
ities. The IS auditor will also find some enterprises using a hybrid IT environment where
matured and emerging technologies are in use.
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