A Metrics Generation Model for Measuring the Control Objectives of Information Systems Audit

Proceedings of the 40th Hawaii International Conference on System Sciences - 2007A Metrics Generation Model for Measuring the Control Objectives of Information Systems AuditMathew NichoAuckland University of Technologymathew.nicho@aut.ac.nzBrian Cusackbrian.cusack@aut.ac.nzfifth among the top IS issues facing the organisation. In Abstr actanother study conducted in the mid eighties byBrancheau and Wetherbe [8] on the key issues in IS, Information Technology governance (ITG) whichmeasuring the effectiveness of information systemswas a relatively new concept in the late 1990s, has ranked 9th on the list of the information systemsgained importance in the 21st century due to factorsmanagers and 4th on the list of general managers. At namely the collapse of Enron Inc, and the need for a the turn of the millennium, Markus and her colleagues better reporting and financial disclosure system as emphasised that system success is one of the most requested by the US Securities and Exchangeenduring research topics in IS [38]. In point “theCommission chairman in 2001. Subsequentmeasurement of information systems success has been legislations namely the Sarbanes Oxley Act (SOX) in on the research agenda for well over thirty years” [54: the United States and the Turnbull Guidance in the p. 3]. A recent study conducted by Pricewaterhouse United Kingdom provided further impetus for the need Coopers, sponsored by the IT Governance Institute for ITG. Other factors that ...