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.

中文翻译：

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更新课程的案例：技术时代培训潜在审计师的缺陷

技术革命对生活和商业的各个方面产生深远影响，信息革命就在我们身上。私营部门已经接受了新技术，在带来机遇的同时也带来了新的风险。尽管起步缓慢，但组织（或审核客户–受审核方）已开始实施专家信息技术（IT）治理框架，以减轻可归因于IT的风险。正如组织已经发生变化一样，预计外部审计师（审计师）及其教育和培训也将调整他们的审计方法，以应对不断发展的IT对被审计方的影响。不一定是这种情况。这些标准未提供审核员所需的有关IT的必要详细指导。大学课程和补充教科书都没有跟上技术的快速变化或治理框架的变化。这项研究的目的是对培训预期的CA（即，即国际审计准则）的审计专业化（即，能力框架要求的国际审计标准（ISA）以及支持指南和教科书）的充分性进行课程审计。信息技术课程作为审计过程的一部分），以确保毕业生（即未来的审计师）在不断发展的信息技术驱动的环境中具有相关性。研究发现，尽管审计课程的几个领域都适用，但实际上当前课程中与IT内部控制和技术层面存在的风险相关的差距。