A framework for computer auditing research

Abstract

A comprehensive framework for computer auditing that attempts to define the domain of research is proposed. The framework draws on existing auditing and computer auditing literature as well on organizational and Information Systems theory. Validation of the framework is achieved by categorising 154 articles from computer auditing literature within the framwork.

Additional information

Notes on contributors

R. du Plessis

Raoul du Plessis is Senior-Lecturer in Information Systems

P.M.Q. Lay

Peter Lay is Professor and Section-Head of Information Systems at the University of Cape town