I'll just add that for Internal Audit (based on my personal experience) one to two years of regular audit plus multiple years of IT audit is the future.
Locating a candidate with that IT/Auditing background is hard to find. In addition, with the economy picking up it leads to more M&A activity. Which then leads to large companies buying multiple small ones. One thing overlooked is the ability for the small companies to adopt, implement, and/or integrate the same AIS the parent company uses.
In which case, understanding of IT systems and potential accounting pitfalls is paramount. While a strict IT education and IT audit background works just fine, the more in demand employees are those with a mix of both accounting and IT knowledge. This is particularly useful for companies that are complex but relatively small (i.e. public but with not tons of corporate employees). The reason being us that communication is less complex (IT and Accounting are probably only a few cubicles away on the same floor) and therefore there's no need to add new departments when one Senior/Manager-level person can fill that role.
So, basically someone in traditional auditing can attain a IT related degree or certification. At least at my Big 4, a high rating and/or a CISA certification is usually enough to make the switch after one or two years.
I mentioned the need for IT skills in Internal Audit, but this also can apply to a hybrid position which interacts with the IT and Accounting field. However, that role is potentially temporary (i.e. Unnecessary once if and when M&A activity ceases) and I'm not sure what the long term prospects are. However, I imagine consulting (firms like Accenture or as a sole proprietor) or a lateral transition to the Accounting or IT department are possibilities. Again, there's always a need in Internal Audit regardless.
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