1998 Volume 7 Issue 2 Pages 11-33
This study discusses the evaluation of the effectiveness of an information system in a system audit. This study develops to systematize evaluation factors of effectiveness and proposes a model pattern of the verification process of a system audit. Through these processes a model of effective evaluation factors and a verification structure model are proposed. Evaluation criteria for the evaluation factors are also proposed with the intention of applying them to several actual audits of information systems in corporate business. Although studies and research into auditing of the effectiveness of information systems have long been discussed, auditing methods and evaluation criteria are not sufficiently well systematized. The length of experience and subjectivity of the auditors who carry out system auditing account for large part of the auditing. Authors believe that the study presented in this paper will increase objectivity in auditing and that the results of this paper can be applied to a much wider area of effectiveness evaluation of information systems.
