Isn’t it really just accounting?
Um, well no, not really. Honest. An IT auditor might be asked to review certain aspects of accounting within the IT department (e.g. financial management of IT projects, budgeting or forecasting) but that kind of assignment is more likely to be performed by a conventional internal/external auditor or accountant with a recognised accountancy qualification. The study of an organization’s financial/management accounting system would typically be done by an IT auditor (checking the technical design and operation of the system) and/or an accountant (checking that the system was being used correctly, accounting rules were being followed etc.): the most effective audits on accounting systems employ auditors with both IT audit and accounting qualifications, or teams containing each type of auditor.
