They need to become information engineers and architects, using their superior knowledge of the business process to help management make efficient and effective Information Technology (IT) decisions. Offering sound counseling to management is an area that Auditors have a role to play.

As we realize the value of information as asset, they need to help management appreciate the need to protect both information and the technologies that are used to manage and move information. Having talked about this, it is now obvious that a major challenge in a knowledge society is making information productive. Information that is not secured cannot be productive for the owner.

Those who are responsible to ensuring integrity, confidentiality and availability of information cannot afford to be obsolete in the technology that is either used to process the data or convey the information. It is therefore clear that Auditors who do not possess the right skill to work in a computerized environment can not claim to have an answer to information security requirement of such establishment. Auditors in general must continue to enroll in IT Security Schools and Associations to leverage the gap being created by emerging technologies.

This is very important because they must fulfill the expectations of their employers and clients, who count on the truth and fairness of financial statements that they audit. They must also ensure that modern techniques and tools appropriate to the new environment in which they work are learned and used in verifying the validity of the financial information on which they express opinion.