How the IT Auditor Can Make Substantive Contributions to a Financial Audit

摘要

This article attempts to describe some of the major benefits an IT auditor can bring to a financial audit. These benefits include tangible ones, such as labor savings, and intangible ones, such as audit quality and value-add management comments. The list is not intended to be exhaustive, but is illustrative and contains the more common benefits. Generally speaking, IT auditors will want to become familiar with these areas of opportunity to make themselves valuable partners in financial audits and to purposely develop their skills in these areas. Obviously, a key to being successful in these areas is to be persuasive and articulate in presenting these possibilities to audit partners and managers.