A Systematic Literature Review of Information Systems Auditing in Developing Countries
Problem; with its main focus on ensuring the security, reliability, integrity, and privacy of the information, the Information Systems Auditing plays a critical role in the health of any organization from the developing countries. The recent business failures increased the interest of researchers on the topic of information systems auditing. While some research exists, it focuses on particular cases from the developing countries. Yet the academia lacks a comprehensive overview of the information systems auditing in the context of developing countries. Research question; in this light, the perceived gap in the existing literature raised the following research question: What are the current difficulties, issues and challenges which are experienced by the developing countries in terms of Information Systems Auditing? Method; to facilitate answering the research question, the systematic literature review for information systems research was undertaken in conjunction with the grounded theory based rigorous approach to systematic reviews. Result; the review analyzed a number of 23 articles spread over a period of ten year and selected from six literature databases. By using the means of grounded theory, a number of six main categories related to challenges, difficulties and issues were identified. Conclusion; this comprehensive literature review shows that the developing countries are facing various challenges, difficulties and issues with regards to Information Systems Audit, ranging from legislation, policies and standards to education and cultural aspects. Originality and Significance; this study fills the gap in the body of knowledge related to Information Systems Audit in developing countries. Based on the outcomes, this thesis suggests a number of potential research directions which were found as not being previously researched.