Information Systems Reliability Assurance: the Ingerent Difficulty in Structered Analysis of Dynamic Processes

Steve G. Sutton

Accounting Forum, 2000, vol. 24, issue 4, 422-428

Abstract: The area of information systems reliability assurance is taking on increasing importance as several professional accountancy bodies have adopted standards and criteria for assurance practices. This importance is compounded by the inevitability of a shift in future audit models to an empha‐sis on information systems reliability. This paper looks at the conflicts that occur in attempting to use structured analysis to evaluate development processes that are often dynamic rather than static. Discussion then shifts to consideration of the unconscionable absence in both assurance models and development processes of consideration for the impact of technology implementations on individuals and society.

Date: 2000
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DOI: 10.1111/1467-6303.00050

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