Evaluating Information Systems with Continuous Assurance Services

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.