Global competition is here.
Organisations are restructuring to streamline operations and simultaneously take advantage of the advances in IT to improve their competitive position. These changes are having, and will continue to have, profound implications for the management and operational control structures within organisations worldwide. Within the framework of accelerated change, if managers, information systems specialists and auditors are indeed going to be able to effectively fulfil their roles, their skills must evolve as rapidly as the technology and the environment. One must understand the technology of controls involved and its changing nature if one is to exercise reasonable and prudent judgments in evaluating control practices found in typical business or governmental organisations. All rights reserved.