Irrespective of level of economic development of countries across the globe, there is growing trend of using information and communication technology (ICT) by the organisations; government or private. Use of ICT has in greater extent helped to bring work efficiency and provide better services to the citizen and users by the organisation. The use use of ICT by the organisations (auditor's clients) has posed auditors with new and emerging risks. Unlike in manual records of books of accounts and financial reporting, there is no physical object to examine in ICT environment. In ICT environment, auditors are expected to have knowledge of ICT systems; how the system were designed, developed. Auditors need to understand general and application controls within the ICT system being used by their clients. Auditors need know the ICT Governance; security of information and disaster recovery plans.
