Abstract Auditor participation in the systems development process has undergone a variety of changes. The auditor no longer needs to justify participation in the development of information systems. However, there are still many challenges which face the auditor. This paper examines the role that auditors have played in the development of information systems, and some of the original concerns surrounding their participation. The focus then shifts to an examination of the new challenges facing the auditor. The impact of the new technological and methodological processes (in particular, prototyping, fourth-generation languages, and user developed systems) on the auditor are addressed. Finally, future developments and fruitful areas of research are identified.
Severin V. Grabski (Mon,) studied this question.
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