Information and Communications Technology and Auditing: Current Implications and Future Directions

This exploratory study assesses, from a structuration theory perspective, the impact information and communications technology (ICT) tools and techniques are currently having on audit tasks, auditors (internal and external) and the organisations they work for from the point of view of coordination, control, authority and structure. Based on a triangulation of interview and questionnaire techniques, the findings indicate that ICT is re‐shaping auditors' roles and outputs as well as audit organisations' structures. The findings also project the view that continuous auditing, artificial intelligence and CobiT are expected to gain more prominence while a need was also seen for new software development to help auditors match the complexity of their clients' information systems. The study's results reveal the current state of affairs of the relationship between ICT and auditing against the backdrop of continuous global ICT sophistication thereby updating ICT audit literature and the likely future direction of this relationship.