Heraclitus said, “The only thing that is constant is change.” This reflects on today’s ever-changing world with disruptive technologies overturning the way organizations were traditionally run.
This phenomenon has a retrospective impact on all stakeholders, including auditors. Professionals who continue to evolve and stay abreast of the latest developments in their profession continue to thrive. Those who are unable to respond to the new demands from their customers will be left behind. Time is merciless and continues to pass at a rapid pace, so we as IS audit professionals need to challenge ourselves and continue to acquire much-needed knowledge and skills to meet the stakeholders’ expectations.
While writing my recent 杂志 article, I came across several publications written by industry experts, and nearly all of these were focused on the impact of the emerging technologies on organizations and their operating environments. 事实上是这样的, we tend to focus on matters that are likely to impact the profitability of a business venture. IS auditors will always be focused on how information systems controls will be impacted as a result of a change in the way business is conducted.
Emerging technologies are disruptive in nature as they not only change the business but also the challenges professionals experience while they perform their professional duties. These disruptions are deemed as positive and negative: Positive in a sense that business are reaping the benefits of these technologies through increased efficiencies, and the negative aspect is when these technologies are implemented in a manner that imperils data protection and security. 越来越多地, audit professionals are expected to be equipped with sufficient knowledge and skills to perform a risk assessment and recommend controls for improving risk posture.
I personally believe that IS auditing professions will continue to be in demand due to their strategic position in organizations’ lines of defense. Auditors will be expected to respond to management demands for performing due diligence, risk assessments and recommending controls in this volatile technological age.
编者按: For further insights on this topic, read therecent 杂志 article: “Auditing Emerging Technologies,” ISACA® 杂志, volume 2, 2020.
