With the growing use of computers in all areas of commerce, the rapid diffusion of computer technologies, and the ease of information accessibility, knowledgeable and well trained IS auditors are needed to ensure that effective controls are in place to maintain data integrity and to manage access to information. Auditors have come to realize that computers impact their ability to perform the attest function, and both corporate and information processing management recognize that information is a valuable resource and like any other resource must be conserved. Information Systems Auditing is not just a simple extension of traditional auditing. Traditional auditing contributes an understanding of internal control practices and methodologies. Information systems management provides the methodologies necessary to achieve successful design and implementation of systems.
Behavioral science describes when and why information systems fail because of people problems.
Finally, applied computing contributes knowledge of the formal models that underlie hardware and software design as a basis for ascertaining data integrity.