The current global trend in IT has had its impact on virtually all spheres of human endeavour. The spread and dynamics of this trend have undoubtedly enhanced business operations in general and accounting practice in particular. As organisations adopt IT throughout their processes, one of the presumptions underlying the modern audit process is that auditors must be comfortable in a wide range of technology environments. Besides, they are expected to use current technologies in order to measure up to the dynamics of their clients' data processing methods.