Evaluating Information Systems with Continuous Assurance Services

Rui Pedro Marques, Henrique Santos and Carlos Santos
Additional contact information
Rui Pedro Marques: Higher Institute of Accounting and Administration, University of Aveiro, Aveiro, Portugal & Algoritmi, University of Minho, Guimarães, Portugal
Henrique Santos: Algoritmi, University of Minho, Guimarães, Portugal
Carlos Santos: Higher Institute of Accounting and Administration, University of Aveiro, Aveiro, Portugal

International Journal of Information Systems in the Service Sector (IJISSS), 2016, vol. 8, issue 3, 1-15

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 them useful for management purposes. Hence, this paper presents a model constituted of three dimensions and one requirement aiming to evaluate an information system with Continuous Assurance services. The Delphi method was used to validate this model, assuring the relevance of inclusion of these dimensions and requirement. This method also validated a set of metrics to be included in each dimension and requirement which were also proposed for the model. Thus, this paper presents the results and conclusions of this study and contributes to disseminate a valid instrument to effectively evaluate information systems with Continuous Assurance Services.

Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://services.igi-global.com/resolvedoi/resolve. ... 18/IJISSS.2016070101 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:igg:jisss0:v:8:y:2016:i:3:p:1-15

Access Statistics for this article

International Journal of Information Systems in the Service Sector (IJISSS) is currently edited by John Wang

More articles in International Journal of Information Systems in the Service Sector (IJISSS) from IGI Global
Bibliographic data for series maintained by Journal Editor ().