A Conceptual Model for Evaluating 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 it useful for management purposes. Hence, this paper presents a model constituted by five dimensions aiming to evaluate an information system with Continuous Assurance services. Moreover, each dimension has some proposed metrics to guide the development of an evaluation tool.

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