International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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IT Audit Approaches for Cross-Border Projects: Insights from the Middle East and Canada

Author(s) Shiksha Rout
Country India
Abstract The increasingly globalized business environment, cross-border IT audit engagements are crucial for multinational organizations to maintain compliance and ensure effective risk management. This article examines IT audit approaches in cross-border projects, particularly between the Middle East and Canada, highlighting challenges arising from varying regulatory frameworks, cultural considerations, and technological standards. The comparison between the Public Company Accounting Oversight Board (PCAOB) standards and the International Standards on Auditing (ISA) reveals key differences in audit procedures, documentation, and reporting requirements. The article proposes solutions for managing regulatory and operational disparities, enabling auditors to implement consistent and effective audit practices across regions. Practical recommendations for addressing language, technology, and resource management barriers are also provided, fostering more robust audit frameworks tailored to specific regional needs.
Keywords IT audit, cross-border engagements, PCAOB, ISA, regulatory frameworks, Middle East, Canada, risk management, multinational compliance, audit challenges, regional standards
Field Computer > Data / Information
Published In Volume 5, Issue 5, September-October 2023
Published On 2023-09-27
Cite This IT Audit Approaches for Cross-Border Projects: Insights from the Middle East and Canada - Shiksha Rout - IJFMR Volume 5, Issue 5, September-October 2023.
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E-ISSN 2582-2160
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