The role of auditors and information technology
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This thesis examines the relationship between changes in the role of auditors, due to current changes in information technology. To examine the relationship between the role of auditors and information technology, a survey has been developed and sent to all auditors working within EY Netherlands, which comprises in total 1382 auditors of whom 216 auditors completed the survey. In addition, five interviews were scheduled and analyzed to further corroborate the findings of the survey. EY is one of the Big four accounting companies within the Netherlands. From the literature study it is concluded that the results, regarding the changes in the role of auditors due to changes in information technology are limited. Little research has however been conducted regarding this relationship. Prior research is inconclusive. The limited amount of research could be the reason behind the inconclusive results of previous research exploring the relationship between the role of auditors and the current changes in information technology. Another reason could be the speed in which information technology develops. Therefore, this thesis aims to show the changes in the role of auditors due to changes in information technology. The results of this thesis show that information technology changes the tasks performed by auditors, security compliance privacy assessment and organizational structure. In addition, the level of usage of information technology by auditors is high. Overall, the results are in line with the expectations that were formulated prior to sending out the survey. The role of auditors thus changes due to changes in information technology.
Faculteit der Managementwetenschappen