Measuring sustainability for an effective Information System audit from public organization perspective
Book chapter
Lope Abdul Rahman, Alifah Aida, Islam, S. and Al-Nemrat, A. 2015. Measuring sustainability for an effective Information System audit from public organization perspective. in: Research Challenges in Information Science (RCIS), 2015 IEEE 9th International Conference on IEEE. pp. 42-51
Authors | Lope Abdul Rahman, Alifah Aida, Islam, S. and Al-Nemrat, A. |
---|---|
Abstract | Information System (IS) auditing is the assessment of various controls, risk, and system development within IS infrastructures. Incorporation of sustainability within the existing audit process aims to enhance the execution of the IS audit for an effective information system. Commonly, the performance of an IS service is evaluated through quantitative scales such as Likert Scale. However, such measurement does not provide an accurate value of the audit context due to lack of precision. Our work attempts to address this limitation. In particular, we propose a Sustainability-driven Information System Audit (SISA) approach that integrates Analytical Hierarchy Process (AHP) and the Fuzzy Set Theory (FST) to determine the performance of sustainability in IS focusing on the public organization. Sustainability consists of five dimensions as audit criteria, i.e., economic, environmental, resources, social and technology. These audit criteria are also contain sub-criteria such as cost, green IS...etc. In our case, the AHP is used to identify the relevance importance of the sustainability dimensions and its related attributes so that we can prioritize the relevant audit areas. The priority is then used to determine the level of the satisfactory of the IS sustainability using the FST. Finally, we provide a case study from the National Audit Department of Malaysia to demonstrate the applicability of our approach. The results show that this approach is useful for an effective audit towards sustainability, where auditors are able to produce effective justification for IS audit findings. |
Keywords | sustainability measurement; Information systems audit; sustainability |
Book title | Research Challenges in Information Science (RCIS), 2015 IEEE 9th International Conference on |
Page range | 42-51 |
Year | 2015 |
Publisher | IEEE |
Publication dates | |
22 Jun 2015 | |
Publication process dates | |
Deposited | 27 Feb 2017 |
Event | 9th International Conference on Research Challenges in Information Science (RCIS) |
ISBN | 978-1-4673-6630-4 |
978-1-4673-6631-1 | |
978-1-4673-6629-8 | |
Digital Object Identifier (DOI) | https://doi.org/10.1109/RCIS.2015.7128862 |
Funder | National Audit Department of Malaysia |
Austrian Science Fund (FWF) | |
National Audit Department of Malaysia | |
Austrian Science Fund | |
Web address (URL) | http://doi.org/10.1109/RCIS.2015.7128862 |
Additional information | © 2016 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes, creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works. |
Accepted author manuscript | License CC BY-NC-ND |
https://repository.uel.ac.uk/item/855qq
Download files
231
total views438
total downloads1
views this month1
downloads this month