What is it about?
When an information system is modified, controls in the system may need to be changed. We provide a method of pinpointing where these control changes need to be made. Any audit procedures used to evaluate the reliability of the changed controls may also need to be modified.
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Why is it important?
Our method is important because it obviates the need for information systems quality assurance personnel and auditors to undertake an exhaustive examination of a system after it has been modified to identify where controls and audit procedures need to be modified. It reduces the work these stakeholders must undertake and focuses their efforts on those parts of the system that are important to evaluate.
Perspectives
Our method has broader application then control and audit work. It provides a general approach to determining how change propagates through a system. For instance, it might be used by programmers to determine what programming code needs to be changed when a system has to be modified.
Ron Weber
University of Queensland
Read the Original
This page is a summary of: Limiting the Search Space during Controls Evaluation of a Modified Information System, Journal of Information Systems, September 2018, American Accounting Association,
DOI: 10.2308/isys-51908.
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