Auditors should be cautioned not to allow anticipation of feedback to impair performance, independence or objectivity. In some cases, it's possible to obtain college-level education and even earn a degree using training programs provided via the Internet. Each auditing organization should assess the needs and availability of training both for using software features and for providing computer based training. Auditor performance evaluations should consider how effectively auditors use and apply such training tools. In addition to the Internet uses described previously, auditors are finding the Net a tremendous source of information available anywhere, anytime.
Search engines allow anyone to find information on virtually any topic.
Despite the great wealth of information available on the Net, it can be seen by some as a temptation to pursue non-professional activities and interests. Auditors may also use a website to provide a continuously available executive information system. Such websites require a significant commitment of resources and should only be undertaken with a clear understanding of the expected costs, as well as the benefits. Auditor may use the Net to send secure communications over an unsecure medium. Internet use also changes rapidly and experience in this area will provide knowledge and skills that are valuable in audits and audit planning.