SESSION GOAL:  After completing this unit, you should have an initial appreciation for, and understanding of, the information systems auditing field.  As you read the following articles, begin to build your own model of how the field has progressed since it first came into vogue in the late 1970's.  Also consider how you think the field will likely change in the future given how you perceive current technological advances affecting business processes.

• Read Helms, Traditional and Emerging Methods of Electronic Assurance, The CPA Journal, March 2002.
• Read Helms, Electronic Auditor, Journal of Accountancy, April 1998.
• General Masters, Inc. is an Ilinois firm that offers information systems auditing services. Review their website to see what they consider to be information systems auditing.
• Here is a PowerPoint Presentation done by a member of the Phoenix Chapter of ISACA. There are some brief points about the the nature of IS auditing that might be helpful to skim.
• Read Oliphant, An Introduction to Computer Auditing, IT Audit Forum 
• Read Oliphant, An Introduction to Computer Auditing - Part Deux, No. 1, IT Audit Forum
• Read the following parts of Enter Accounting: A Control and Audit Oriented Discipline in Chapter 2 in Boritz text.  One navigation point for the text - the left tool bar gets you to major sections in the chapter.  The top gold tool bar is used to navigate to subheadings within each major section. 
  • Roles for Accountants in the Information Society
  • Information Systems Control and Audit: A Multi-Disciplinary Field
  • Key Dimensions of Practice by IS Control and Audit Practitioners
• Read Raval, Today's Information Systems Audits:  Opportunities and Challenges  March 1998, ISACA Infobytes.