Year: 2013
Type: article
Abstract: Nowadays there is a need for real-time awareness to assure conformity of organizational transactions to increase their reliability and to mitigate organizational risk. In this context, Continuous Assurance has assumed an important role as a management goal and in ensuring improved effectiveness of organizations. Some information systems already support Continuous Assurance services, but disposable data require extra effort to make it useful for management purposes. Hence, this paper presents a model constituted by five dimensions aiming to evaluate an information system with Continuous Assurance services. Moreover, each dimension has some proposed metrics to guide the development of an evaluation tool.
Source: Procedia Technology
Authors: Rui Pedro Marques, Henrique Santos, Carlos Santos
Institutions: Centro ALGORITMI, University of Minho, University of Aveiro
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
Awards: G1578237752, G8868700560
OpenAlex ID: W2073482125