As we move closer to IFRS adoption, all auditors need to recognize that it will be a major project, which will involve risk that needs to be controlled. Moreover, IFRS adoption will include system changes that will need to be controlled. Internal Audit will play a major role in these changes, and needs to be ready. Ernst & Young has released a guide that, while not restricted to IS implications, points to the najor risks that Internal AUdit needs to consider. The guide is at:
http://www.ey.com/Global/assets.nsf/Canada/IFRS_InternalAudit/$file/IFRS_InternalAudit.pdf
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