IT Knowledge and 4IR Skills Needed from Internal Auditors in South African Companies

Abstract

Purpose: This study examines the expected IT knowledge and Fourth Industrial Revolution (4IR) skills needed from internal auditors in South African companies. The study examines key 4IR technologies and IT skills relevant to the internal audit profession and proposes recommendations for improving the required IT skills and competencies. Design/Methodology/Approach: A mixed-methods research design was implemented using structured questionnaires and semi-structured interviews. Quantitative data were collected from 53 complete employer responses (from 70 distributed) across audit firms, the public sector, the private sector, and educational institutions, while 18 purposively selected participants took part in qualitative interviews. Findings: Findings show that mean competency scores across 18 IT/4IR skill areas ranged from 2.96 to 4.12, with foundational IT audit literacy comparatively well-established but advanced applied capabilities including system implementation, data analytics, and CAATs showing marked deficiencies. Thematic analysis of qualitative data identified six recurring themes, including IT skills gaps, knowledge contextualisation, data analytics competency, IT environment understanding, documentation and reporting, and IT controls and risk assessment. Implications/Originality/Value: The study was anchored on Human Capital Theory and the Technology Acceptance Model reiterating the need to strengthen internal auditors' digital capabilities and improve audit effectiveness in the 4IR era through coordinated curriculum reform, professional development, and organisational investment.