A knowledge visualisation framework for information systems (IS) audit in organisations

Abstract

The increasing complexity of information systems (IS) audits highlights the importance of effective knowledge transfer and collaboration between auditors and information technology (IT) auditors. Traditional audit methodologies often rely on text-based documentation, leading to knowledge silos and inefficiencies in decision-making processes. Knowledge visualisation (KV) offers a solution by integrating visual representations to improve communication, understanding, and retention of critical audit knowledge. This study aimed to examine the applicability of KV in IT audits by developing a KV framework tailored for IT audits, identifying key visualisation elements that improve audit execution and decision-making.Guided by an interpretivist research philosophy, this study used a mixed-methods approach to capture qualitative and quantitative perspectives on KV in IT audits. The research design used a questionnaire to understand current visualisation practices, challenges, and opportunities across different organisational sectors. A structured questionnaire was distributed via email to capture professional perspectives on KV in IT audits. The quantitative data enabled statistical analysis of trends and patterns, while qualitative responses provided deeper insights into auditors’ experiences, perceptions, and contextual factors that influence the adoption of visualisation. The study ensured a representative selection of participants through a structured sampling approach, thus ensuring the reliability and applicability of the findings within the IT audit domain. The study reveals that KV significantly improves knowledge transfer, collaboration, and audit decision making. Auditors using visual tools, such as process maps, conceptual diagrams, and interactive dashboards, report an improved understanding of complex audit findings and stakeholder communication. The study identified key challenges to KV adoption, including organisational resistance, a lack of training, and technological constraints. In addition, it highlighted best practices for integrating visualisation frameworks into IT audit processes, emphasising the need for tailored visualisation techniques aligned with audit objectives and organisational contexts. By providing a structured KV framework, the study offers practical recommendations for organisations aiming to improve their IT audit functions. Ultimately, this research contributes to the evolving discourse on KV by demonstrating its tangible benefits in auditing environments, paving the way for future studies to examine innovative visualisation methodologies that can further improve audit effectiveness and knowledge management.