The growing awareness of the need for computers in local, trade and industry has a new turn in the kind of test did work is performed. Computerisation and Information Technology has taken over most business activities and has spread over and beyond unimaginable tendencies.

Technology has a major change, the traditional Court (ie Court, which does not have sufficient IT audit skills, tasks) are wondering whether their role can be guaranteed in today’s world of computer-run organizations that can justify brought. And if so, what they must do to remain relevant to, maintain and expand the scope and quality of their services, and contribute to the new form of wealth in today’s knowledge economy.

Today we live in a society that is in the change necessary. Even if we do not want change, it is forced on us. To be competitive in this dynamic environment, are expected today’s Court to keep pace with the technological aspects and the opportunities around the development.

technology has affected the scope and methods Auditors conduct their jobs. Knowing which areas are affected, particularly the technologies have the affected regions is very important so that the Court continues to support their development plan.

computerization of accounting, electronic commerce, Electronic Data Interchange, Internet call and on-line services in order to have some serious consequences for the traditional ECA and their works, because they are concerned, how and when information have created , processed, stored, communicated, obtained, refined and interpreted.

To add positively to the creation of value chains in our modern societies and organizations, auditors need to arm themselves to cope with the rapidly advancing technology and the resulting changes in the needs of their clients and employers. As a critical success, the technology is changing the organizational structure and value change relations. Nevertheless, no matter how much automation is in commerce and industry, a lot of human intervention will continue to resolve issues information on the level of information reengineering.

Auditors have a great opportunity to expand as information architects and system integrators, and their services. This means that the role of technology, the nature, time and place to change the Court’s roles in the value creation process. For example, the Court now less manual vouching of accounting documents (the computer is now) and information systems consultants, interpreters and analyzers of data.

you need information architects and information professionals will be able to support their clients and employers in the mainstream of the information age, waved in the efficient information system, are activated by appropriate technologies into the overall strategy of the company.

A major concern among opinion leaders in the audit profession today is shocking that the rapidly changing information technologies, the control capabilities of the Court’s overwhelming if they do not constantly update their skills at a speed in line with the ongoing changes.

To be effective, auditors need to understand the security sensitivity of computer-based environment and able to fight computer – in connection with fraud. Acquiring information technology skills will require the discipline of learning. You have to engage in the learning process necessary to renew their skills.

the information they need to become civil engineers and architects, with their superior knowledge to help the business process management, efficient and effective Information Technology (IT) decisions. Offering sound advice to management is an area that the Court have a role to play.

as we realize the value of information as an asset, they need to help management appreciate the need for both information and the technologies to protect to manage and move information. After talking about it, it is now clear that a major challenge in a knowledge society is the provision of information productively. Information that is not secured, can not productive for the owner.

those responsible to ensure the integrity, confidentiality and availability can provide information not in the technology that is either used to process the data or transmit the information outdated. It is therefore clear that auditors do not have the right skills to work in an IT environment can not claim to have a response to the information requirement for such an institution. Auditors generally have to continue to enroll in IT-Security schools and clubs to use, the gap created by new technologies.

This is very important because it is the expectations of their employers and clients, based on the truth and fairness of financial statements, so verify that they are needed to do. You must also ensure that modern techniques and tools appropriate to the new environment in which they learned to work and used to verify the validity of financial information on which they express themselves.

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