Information technology is rapidly changing the global business market. It is altering not only the way in which business is conducted, but also the way in which information is accessed. These developments present auditors and accountants with a major challenge. Fundamental to the ability to deal with pace of change in professional practice is an ability to manage change itself- to capitalize on the opportunities presented, and to recognize real and potential threats.

How Information Technologies Enhance Internal Control.

Assessing Risks of Information Technology.

Internal Controls Specific to Information Technology.

Impact of Information Technology on the Audit Process.

Issues for Different Information Technology Environments

Conclusion Shed The Light on Your Own Opinion.