A case for curriculum renewal: Deficiencies in the training of prospective auditors in a technology era

 The information revolution, where the evolution of technology has a pervasive impact on all aspects of life and business, is upon us. The private sector has embraced new technologies, presenting opportunities while also giving rise to new risks. Although slow to start, organisations (or audit clients – auditees) have started implementing specialist information technology (IT) governance frameworks to mitigate the risks attributable to IT. Just as organisations have changed, it is expected that external auditors (auditors), and their education and training, would also have adapted their audit approaches to account for the impact of evolving IT on auditees. This has not necessarily been the case. The standards do not provide the necessary detail guidance on IT required by auditors. The university curriculum as well as supplementary text have neither kept up to date with the rapid changes in technology or the changes in governance frameworks. The objective of this research was to perform a curriculum audit of the sufficiency of the auditing text (i.e. International Standards on Auditing (ISAs) and supporting guidances and textbooks as required by the competency framework) used in the audit specialisation of training prospective CAs (i.e. the curriculum relating to IT as part of the audit process) in ensuring graduates (i.e. future auditors) are relevant in an ever-evolving IT-driven environment The study found that although several areas of the audit curriculum are appropriate, there is in fact a gap within the current curriculum relating to IT internal controls and risks that exist at a technology level. The study calls for curriculum renewal within the audit specialisation, giving specific consideration to technology or operational-level controls within the framework of general and application IT internal controls taught.

Solitude, Leadership, and Lawyers

Review of Raymond M. Kethledge and Michael S. Erwin\u27s Lead Yourself First: Inspiring Leadership Through Solitude

The development of an integrated framework in order to address King III’s IT governance principles at a strategic level

In today’s technologically advanced business environments, Information Technology (IT) has become the center of most businesses’ strategic activities. It is for this reason that the King III report has dedicated a chapter to addressing IT governance principles, holding the board of directors (senior management) responsible for addressing such principles. The King III report does provide broad level guidance, however lack sufficient detail on its interpretation. Although various guidelines in the form of IT control frameworks -models and -standards exist, it remains theoretical in nature and companies tend to implement these guidelines in an ad hoc manner. This ad hoc implementation of controls leads to unnecessary controls being implemented, resulting in an ineffective IT governance system that does not address each key strategic risk area.   The objective of this research is to develop an integrated best practices framework, which will provide guidance to senior management in how to effectively and efficiently address King III’s IT governance principles by taking a business’ unique strategic objectives into account.   A detailed literature review was performed of different control frameworks,-models and standards. These were analysed to identify a list of similar and overlapping control areas. These control areas were thereafter mapped to a list of strategic objectives applicable to most businesses. In doing so, effective and efficient IT governance principles which are understood by senior management, are able to be implemented

A protocol paper on the preservation of identity: understanding the technology adoption patterns of older adults with age-related vision loss (ARVL)

There are a growing number of older adults with age-related vision loss (ARVL) for whom technology holds promise in supporting their engagement in daily activities. Despite the growing presence of technologies intended to support older adults with ARVL, there remains high rates of abandonment. This phenomenon of technology abandonment may be partly explained by the concept of self-image, meaning that older adults with ARVL avoid the use of particular technologies due to an underlying fear that use of such technologies may mark them as objects of pity, ridicule, and/or stigmatization. In response to this, the proposed study aims to understand how the decision-making processes of older adults with ARVL, as it relates to technology adoption, is influenced by the negotiation of identity. The study protocol will justify the need for this critical ethnographic study, unpack the theoretical underpinnings of this work, detail the sampling/recruitment strategy, describe the methods which included a home tour, go-along, and semi-structured in-depth interview, as well as the collective approach taken to analyze the data. The protocol concludes by examining the ethical tensions associated with this study, including a focus on the methods adopted as well as the ethical challenges inherent when working with an older adult population experiencing vision loss