Abstract
Current Information Systems Audit principles, methods and techniques are based on a paradigm formed in the 1970's. We argue that changes in the technological and organizational landscape and the abundance of data necessitate a paradigm shift, with Information Systems Auditors transforming into data scientists.
Acknowledgments
In the summer of 2015, I gave a series of lectures at Nyenrode University to auditors and IT auditors from the Dutch Tax and Customs Administration. The topic was the development of information technology and its impact on the accounting profession. The students were very committed and the story above arose during the discussions. I am very grateful for this.
Additional information
Notes on contributors
Edo Roos Lindgreen
Edo Roos Lindgreen is partner and Head of Innovation at KPMG in The Netherlands. He is also teaching at the University of Amsterdam. He can be reached at [email protected].