The application of information technology audit process for enterprises at kpmg limited

Tóm tắt

The necessity for an audit arises from the fact that business owners rely on external
 auditors to independently analyze and report on the truth and fairness of financial
 statements. In Vietnam, the profession of auditing IT processes and systems is relatively
 new. This study aims to delve into the work of Information Technology Audit, both in
 general and specifically at KPMG, to understand the requirements of IT audit for human
 resources in the auditing field in Vietnam. It also seeks to provide practical experience for
 future career development. A purely qualitative research method is employed, utilizing interviews, archival
 records, and secondary data to evaluate the role of IT auditors or IT team members and
 their actual work in an audit at KPMG. The study focuses on the actual work of IT auditors
 at KPMG and the requirements for auditing information technology systems.
 The structure of the research comprises five chapters. Chapter 1 provides an
 introduction, setting the context and significance of the study. Chapter 2 presents a
 literature review, exploring the existing body of knowledge on IT audit. Chapter 3 outlines
 the research design and methodology, elucidating the data collection and analysis methods
 employed. Chapter 4 presents the findings and analysis of the research, offering insights
 into the role and work of IT auditors at KPMG. Finally, Chapter 5 provides
 recommendations and conclusions based on the study's outcomes.
 This graduation thesis contributes to the understanding of IT audit practices,
 particularly within the framework of KPMG Limited. It provides valuable insights for
 practitioners, organizations, and the auditing profession in Vietnam to enhance their IT
 audit capabilities and improve overall financial reporting integrity.