Isn’t it interesting? Well, maybe not quite as much as, say, online social networking, but my PhD requires an investigation into the impact that the adoption of IFRS (International Financial Reporting Standards) means for IT audit processes within Australian firms. I naturally assumed that ‘IT audit processes’ would be, you know, focused on those IT audit processes that are especially related to IT audit.
But I ask practitioners in the field and they consider it merely as an ‘audit’ – i.e. a standard audit methodology.
Hmmm. This may be an issue.