Toward Modern IT Audit- Current Issues and Literature Review

Abstract

Today, IT audit become one of the top two topics that discussed amongst internal auditor professionals and has grown to become an important issue for modern organizations. IT audit concepts have changed over time, although significant changes have been made in early 2000, toward modern IT audit. This paper examines current issues in IT audit. The motivation was to identify the current trends and issues in IT audit. This paper reviews the literature on IT audit that published during the period 2008-2017. The literature review identified 46 papers that presented an issue in IT audit practices. The study results suggest that the current issues in IT audit can be classified into 5 main issues, there are benefits of IT audit, IT audit guidance, IT audit object, IT audit process, and issue of IT auditor. This paper has presented how these issues emerged during the past 10 years, along with the development trends. This study results can be used by researchers to conduct further research in the field of modern IT audit. This paper also presents the research directions based on the 5 main issues.