Increased use of big data by organizations is causing internal audit functions:

To increase recruiting of IT specialists

To abandon the CISA certification

To stop using cloud computing

To increase their focus on debits and credits

Controls over access to IT systems are particularly important because:

Weak access controls prevent unauthorized use of systems

Access controls allow auditors to employ continuous auditing techniques

Access controls make test data more effective

Weak access controls can allow users to bypass many other controls