ROITARoyal Oak Information Technology Academy (Royal Oak, Michigan)
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The proposed ROITA program, which could help sustain and advance core products, would emphasize traditional financial statement IT auditing according to GAAS.
The proposed ROITA program would tackle IT issues raised by the O'Malley Panel.
The proposed ROITA program could provide the AICPA task forces and the ASB with the principles, theory, and concepts on which to base their recommendations and standards.
While the Big Five could implement their own ROITA programs (as with the original ROA program), the ASB could pool resources in a larger program.