A Curriculum for Educating IT Audit in Higher Education

Information Technology (IT) audit marks an extension of traditional audit originating from the 1970s. As technology and information systems (IS) have grown in complexity, IT audit have had to adapt to provide insightful assurance in this ever-changing field (Berghout et al., 2023, p. 15). Crucial to IT audit is education, as Fink (1998) emphasised, yet since 2012, there has been no update to ISACA's universal curriculum for Higher Education Institutions (HEIs) on IT audit (ISACA, 2012).

Halili, Daors, 2023

Art der Arbeit Master Thesis
Auftraggebende
Betreuende Dozierende Asprion, Petra, Grimberg, Frank
Keywords
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Reflecting on the rapidly transforming landscape of IT audit, this research found an increasing reliance on IT audit from a business perspective, connected with a shortage of available IT audit staff and a distinct absence of IT audit education in Swiss HEIs. It aimed to emphasise the need to develop an IT audit curriculum to keep pace with the dynamic demands of today's technological landscape.
The research examined IT audit education in Swiss HEIs, revealing a significant disparity in offerings compared to the Netherlands. It addressed the shortage of IT audit staff. It analysed the evolution of IT audit, emphasising the integration of emerging technologies such as artificial intelligence (AI), blockchain, and data analytics in audit processes. This curriculum offered a balanced focus on technical skills and understanding the broader business context, including IT governance, risk management, and internal controls. It also highlighted the relevance of regulatory and legal requirements and the respective standards and frameworks. The research proposed a new IT audit curriculum, evaluated from both business and educational perspectives, to prepare Swiss HEIs for the demands of IT audit. This curriculum further integrated practical aspects like the case study and guest lectures, paired with the possibility of consuming additional literature, making it suitable for diverse learners, from newcomers to experienced auditors.
The research contributed to understanding IT audit education in Switzerland by developing the curriculum providing valuable insights for Swiss HEIs. It laid the groundwork for future research and developments in IT audit education. The research underscored the need for continuous development and refinement of the curriculum to keep pace with the evolving IT landscape. Future research directions included assessing the curriculum's applicability within Swiss HEIs, exploring its alignment with European Credit Transfer System (ECTS) points, and evaluating different teaching methodologies. This exploration will further enhance the curriculum, ensuring its relevance and effectiveness in preparing students for IT audit.
Studiengang: Business Information Systems (Master)
Vertraulichkeit: öffentlich
Art der Arbeit
Master Thesis
Autorinnen und Autoren
Halili, Daors
Betreuende Dozierende
Asprion, Petra, Grimberg, Frank
Publikationsjahr
2023
Sprache der Arbeit
Englisch
Vertraulichkeit
öffentlich
Studiengang
Business Information Systems (Master)
Standort Studiengang
Olten