A study of the information technology lag problem in the internal auditing departments of high technology industries in Taiwan
This paper aims to analyze the impacts of information technology on internal auditing in high technology industries in Taiwan. The greatest concern to internal auditors is the methodologies available to address modem information systems. We attempt to discover whether a technology lag exists for internal auditors when facing the new challenges of changing information technologies. We break down this issue into four broad categories: 1. The state of information technology in the organization from the internal auditing perspective, 2. The confidence of auditors while auditing new information technologies in the organization. 3. Issues regarding auditors' use of new information technologies. 4. The methods and expectations organizations give auditors for acquiring new auditing skills, The study's results are as follows: 1. The most universal information technologies used are electronic mail and local area network. 2. The causes for the lack of some information technologies, such as the expert system and decision support system being used, are that they are not needed, unsafe or too costly, in that order. 3. The auditors don't audit the information technology the company uses with confidence by the ideal standard. 4. The confidence of a company's auditors correlates with the informationalized extent of the organization and the auditing department. 5. No serious information technology lag problem exists between the organization environment and the auditing department.
information technology technology lag internal audit auditing risk