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Advancing the Concepts & Practices of Information Resources Management in Modern Organizations

Continuous Assurance and the Use of Technology for Business Compliance

Continuous Assurance and the Use of Technology for Business Compliance
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Author(s): Rui Pedro Figueiredo Marques (Universidade de Aveiro, Portugal)
Copyright: 2019
Pages: 13
Source title: Advanced Methodologies and Technologies in Business Operations and Management
Source Author(s)/Editor(s): Mehdi Khosrow-Pour, D.B.A. (Information Resources Management Association, USA)
DOI: 10.4018/978-1-5225-7362-3.ch032

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Abstract

In the current organizational context, in which there is a fierce competitiveness and a constant need for more timely, relevant, and reliable information to support the decision making and achieve the strategic and operational objectives, continuous assurance has assumed an important role as a management goal and in ensuring improved effectiveness of organizations. This chapter provides the concept of continuous assurance, its objectives and components, and a model that allows both to evaluate information systems with continuous assurance services and to help design the requirements of new ones. Finally, some implementations are also presented providing a comprehensive understanding of the state of the art and the benefits of continuous assurance.

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