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General Information
    • ISSN: 2301-3559
    • Frequency: Quarterly
    • DOI: 10.18178/LNSE
    • Editor-in-Chief: Prof. Jemal Antidze
    • Executive Editor: Ms. Nina Lee
    • Abstracting/ Indexing: EI (INSPEC, IET), Electronic Journals Library,  Ulrich's Periodicals Directory, International Computer Science Digital Library (ICSDL), ProQuest and Google Scholar.
    • E-mail: lnse@ejournal.net
Editor-in-chief
Prof. Jemal Antidze
I. Vekua Scientific Institute of Applied Mathematics
Tbilisi State University, Georgia
I'm happy to take on the position of editor in chief of LNSE. We encourage authors to submit papers concerning any branch of Software Engineering.

LNSE 2015 Vol.3(1): 40-43 IS4SN: 2301-3559
DOI: 10.7763/LNSE.2015.V3.162

A Framework for Auditing the Evaluation of Uncertainty for Compliance in Information Systems

Usha Bala Varanasi and B. D. C. N. Prasad
Abstract—Compliance monitoring in an organization is done by an auditor to ensure that the procedures or mechanisms adhere to the regulatory requirements as intended. An information technology audit assesses an organization’s information system and detects potential breakdowns, which are termed as uncertainty. This uncertainty is a quantitative indication of the quality of the result which is expressed in terms of coverage factor. It can moderate the efficiency of an organization. Uncertainty might lead to risk which weakens the business continuity process. In this paper, we propose a framework for evaluating, reducing the uncertainty and associated risks thereby improving the organization’s performance and producing realistic and accurate results. This framework provides a base for the empirical evidence stating that ‘compliance is affected by uncertainty’. A proper evaluation of uncertainty for compliance is a good professional practice of auditing which provides valuable information about the quality and reliability of the result.

Index Terms—Auditing, compliance, evaluating uncertainty, compliance management, IS auditing, mitigation of risks, compliance uncertainty, business continuity.

Usha Bala Varanasi is with Anil Neerukonda Institute of Technology and Sciences, Department of IT&MCA, Sangivalasa, Visakhapatnam,Andhra Pradesh, India (e-mail: kasibhattaushabala3@gmail.com).
B. D. C. N. Prasad is with Department of MCA,PVP Siddhartha Institute of Technology, Kanuru, Vijayawada, Andhra Pradesh, India (e-mail: bdcnprasad@gmail.com).

[PDF]

Cite: Usha Bala Varanasi and B. D. C. N. Prasad, "A Framework for Auditing the Evaluation of Uncertainty for Compliance in Information Systems," Lecture Notes on Software Engineering vol. 3, no. 1, pp. 40-43, 2015.

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