Purpose – This paper seeks to identify change factors within the various elements of the IS audit universe aiming to give practitioners and management insight about the state of the IS audit profession and its future directions, especially within the United Arab Emirates (UAE) context. Design/methodology/approach – Potential change factors that are taking place in IS audit were initially identified based on a literature review and the experience of the authors within the field. These changes were then categorized within one of the elements of the IS audit universe. To validate the IS audit change factors, a questionnaire was chosen as a data collection tool. The survey was sent to relevant practitioners in the subject matter within the UAE and was completed by 62 respondents. Findings – The study concluded that the role of IS auditors in lessening in applications and infrastructures audits and is strengthening in the arena of IT management audits. Practical implications – The implication of study for IS audit practitioners is that they need to be better equipped to conduct IT management audits and to contribute value to their organization as part of IT governance endeavors rather than focusing on infrastructure and application audits. On the other hand, the implication for management is that they should be aware of the capabilities of IS audit and set their biggest value expectations in the area of IT management assurance and governance. Originality/value – The paper makes a contribution by identifying change factors within the various elements of the IS audit universe aiming to give practitioners insight about the state of the profession and its future directions.
