A systematic literature review on adoption of it/is auditing in business organization

Rapid evolution of today‟s technology, has disrupted the business environment as it has altered the way of organizations operate in their daily business. Together with the technology advancement, this also increases in information system technology risk and threat. Hence, this has an impact on the audit functions to serve Information Technology/Information System auditing for these organizations. This study sets out to analyse the existing literature on adoption of Information Technology/Information System auditing in business organizations. Even though the awareness of this kind of audit has increased, but the adoption is still low. Hence, this study was performed to identify the benefit in adopting Information Technology/Information System auditing in business organizations and the required skills and capabilities for IT/IS auditor in facilitating Information Technology/Information System auditing process. With the guide by the PRISMA (Preferred Reporting Items for Systematic reviews and Meta- Analyses) review method, a systematic review of the Scopus and Web of Science databases identified 23 related studies. Further review of these articles resulted in 2 main themes and 7 sub-themes. Several recommendations are highlighted related to conducting more qualitative studies, to have specific and a standard systematic review method for guide research synthesis in context of adopting Information Technology/Information System auditing as well as the benefit of adoption.