A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
SUSTAINABILITY IN INFORMATION SYSTEMS AUDITING
Auditing is a systematic process of obtaining and evaluating evidence of activities, events or transactions. Currently, audit practices have been revolutionized by the development of information technology and basically information systems auditing focuses on assessing proper implementation, operation and control of information systems resources within organisation. Several frameworks have been formulated for information systems auditing implementation to achieve improvement in auditing performance related to compliance requirements, internal controls evaluation and information systems success. However, sustainability dimensions in the information systems auditing practices and the development of appropriate framework are not enough discussed in the literature although sustainability is becoming significant in achieving certain organisation‘s objective. Therefore, this study intends to analyse the relevant requirements by auditors and sustainability factors and use them to formulate IS audit by integrating sustainability in the auditing process. Thus, improve audit performance and enhanced accountability and integrity of auditors.
SUSTAINABILITY IN INFORMATION SYSTEMS AUDITING
Auditing is a systematic process of obtaining and evaluating evidence of activities, events or transactions. Currently, audit practices have been revolutionized by the development of information technology and basically information systems auditing focuses on assessing proper implementation, operation and control of information systems resources within organisation. Several frameworks have been formulated for information systems auditing implementation to achieve improvement in auditing performance related to compliance requirements, internal controls evaluation and information systems success. However, sustainability dimensions in the information systems auditing practices and the development of appropriate framework are not enough discussed in the literature although sustainability is becoming significant in achieving certain organisation‘s objective. Therefore, this study intends to analyse the relevant requirements by auditors and sustainability factors and use them to formulate IS audit by integrating sustainability in the auditing process. Thus, improve audit performance and enhanced accountability and integrity of auditors.
SUSTAINABILITY IN INFORMATION SYSTEMS AUDITING
Rahman, Alifah Aida Binti Lope Abdul (author) / Al-Nemrat, A. (author) / Preston, D.S. (author)
2014-09-19
doi:10.19044/esj.2014.v10n10p%p
European Scientific Journal, ESJ; ESJ September 2014 /SPECIAL/ Edition VOL.3 ; Revista Científica Europea; ESJ September 2014 /SPECIAL/ Edition VOL.3 ; 1857-7431 ; 1857-7881
Article (Journal)
Electronic Resource
English
DDC:
690
Community Sustainability Auditing
| British Library Online Contents | 1998
Sustainability auditing and assessment challenges
| Online Contents | 2006
Sustainability auditing and assessment challenges
| British Library Online Contents | 2006
Auditing equity: Lancashire's new approach to sustainability indicators
| British Library Online Contents | 1997
Auditing and Sustainability Accounting: A Global Examination Using the Scopus Database
| DOAJ | 2022