Abstract:

Reflecting on the rapidly transforming landscape of IT audit, this research has found an increasing reliance on IT audit from a business perspective, connected with a shortage of available IT audit staff and a distinct absence of IT audit education in Swiss Higher Education Institutions. Elucidating the shortage of IT audit staff, the research further analyzes the evolution of IT audits, emphasizing the integration of emerging technologies such as AI, blockchain, and data analytics in audit processes. The curriculum as designed offers a balanced focus on technical skills and understanding of the broader business context, including IT governance, risk management, and internal controls. It also highlights the relevance of regulatory and legal requirements and the respective standards and frameworks. The proposed new IT audit curriculum has been developed along the principles of Design Science Research including validation from both business and educational perspectives. The result provides a first-time, contemporary curriculum for teaching IT audit in Switzerland. Laying the groundwork for future research and developments in IT audit education, this research underscores both the need for continuous development and refinement of the IT audit curriculum to keep pace with the ever-evolving IT landscape.

Keywords:

IT Audit, Swiss Higher Education Institutions (HEIs), Emerging Technologies, Curriculum.