（2009）Paradigm Shift in Information Systems Auditing.pdfVIP

The current issue and full text archive of this journal is available at /0268-6902.htm MAJ PRACTICE FORUM 24,4 Paradigm shift in information systems auditing 352 Munir Majdalawieh American University of Sharjah, Sharjah, United Arab Emirates, and Received 20 March 2008 Revised 14 July 2008 Issam Zaghloul Accepted 26 November 2008 The Roads and Transport Authority, Dubai, United Arab Emirates Abstract Purpose – This paper seeks to identify change factors within the various elements of the IS audit universe aiming to give practitioners and management insight about the state of the IS audit profession and its future directions, especially within the United Arab Emirates (UAE) context. Design/methodology/approach – Potential change factors that are taking place in IS audit were initially identified based on a literature review and the experience of the authors within the field. These changes were then categorized within one of the elements of the IS audit universe. To validate the IS audit change factors, a questionnaire was chosen as a data collection tool. The survey was sent to relevant practitioners in the subject matter within the UAE and was completed by 62 respondents. Findings – The study concluded that the role of IS auditors in lessening in appli