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영어

This paper summarizes that traces the development of IT(information technologies), AIS(accounting informations systems) and IT auditing(information technology auditing) from its beginning to the present day, and outlines the various effect of development of IT and AIS on IT auditing in a computerized business environment. IT auditing is the process of auditing computerized information systems for attest, efficiency and effectiveness objectives, as well as using computerized tools in the performance of the audit. The number and variety of accounting systems and client with computers greatly increased, and the need for theories and skills required to handle the audit of computerized data significantly increased. Therefore, this need drove the development of IT auditing. The auditing profession must respond to changing information technology to be able to both cope with the technology as it affects the business environment and audit such technology, as well as to harness the technology and apply it in its auditing techniques.