As an accountant, you must make optimal use of the automated controls in IT systems for the auditing programme to be efficient. The solution to this issue is IT First, an integrated auditing programme. It allows you, as an accountant, to exploit more fully the automated controls in IT systems. This auditing programme involves the IT auditor and accountant working together closely to make auditing smarter and more effective. The ultimate responsibility remains with the supervisory accountant, but IT is integrated into the auditing programme.