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Are You Connected: CIO, Architect, and Auditor?

Roger Gutbrod () and Christian Wiele ()

Chapter 3 in The Software Dilemma, 2012, pp 27-39 from Springer

Abstract: Abstract Software development and internal audit services are two absolutely different departments. Once in a while, if at all, an internal auditor visits the department of software development. But most time they spend on stuff like accounting, fraud or how the CIO runs IT. Software development and internal audit services are two different worlds – at least had been two different worlds in the past. Both areas are evolving. The software development complexity requires new methods to manage sustainable software. And also internal audit services are taking new orientations. Internal audit departments have discovered value adding services which they can provide software development departments. Unnoticed, the two areas have approached each others. If common interests are not immediately recognized, both of them can come into conflict with each other. Before we will explain the common interests and resolutions, we would like to take you one step further. What will happen, if both emerging tasks from software development and internal audits stay inwardly?

Keywords: Corporate Governance; Software Development; Development Team; Internal Audit; Audit Task (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:spr:mgmchp:978-3-642-27236-3_3

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DOI: 10.1007/978-3-642-27236-3_3

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