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Information systems provide both the means for organizations to transact business and the ability to report the financial results of their operations. Information technology auditing is an integral part of corporate governance. However, information technology auditing is often looked upon as a "necessary evil" or is overlooked entirely by IT management We argue that IT audit activities can provide additional value beyond the primary objective of assurance, assuming the organization embraces IT governance partnerships between IT management and the audit function. We also analyze factors developed from field study research that suggest IT audits are special projects requiring a quality audit process and sound project management principles. These success factors, if managed properly, can lead to high-quality IT audit products (i.e., engagements) that could conceivably free audit resources for more value-added projects and enterprise oversight. We close with a discussion of future research directions.

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Using the technology-organization-environment framework, this study examines three antecedents of digital investment as well as the influence of digital investment on IT innovation. The empirical evidence from a sample of Chief Information Officers (CIO)from US firms suggests that IT competence, competitive pressure and organizational agility are key factors that influence digital investment. Furthermore, the findings confirm the positive relationship between digital investment and IT innovation. Contrary to prior research, IT competence did not have a significant relationship with IT innovation. However, the results revealed that digital investment mediated the relationship between IT competence and IT innovation.