Assessing the Economic Benefits of Information Systems Auditing

As corporate management attempts to extract more end user benefit from information systems department expenditures, interest has grown toward the use of information systems auditing to assure software quality. This research shows that information systems departments are motivated by end users to provide lower quality systems than they would if allowed to pursue their own objectives. The research continues by demonstrating that auditing cannot a priori be assumed to raise the quality of corporate information systems. In fact, auditing tends to establish objectives that lower software quality. It demonstrates that audits are most beneficial in managing unsophisticated information systems departments in which end users are currently dissatisfied with their level of support. Augmenting the systems development process via technologies such as computer aided software engineering and prototyping may more consistently and effectively improve quality than does auditing. Recent developments among the large audit firms indicate that they recognize the importance of new software development technology, and are restructuring their businesses accordingly.