Content area
Full Text
Normally, a large-scale software system comprises a number of software subsystems which require auditing from time to time to ensure the adequacy of the implementation. Assigning priorities to these auditing tasks is an important planning activity of management. Failing to utilize organizational resources to review the most critical systems first may cause many unfavorable effects to the organization. Some examples of these effects are user dissatisfaction, lower productivity, and fatal system breakdown. The priority decision requires the consideration of a a number of criteria, such as costs of system failure, reliability level, staff experience, technical requirements, quality requirements, etc. This paper introduces an auditing prioritization method based on Analytic Hierarchy Process (AHP), a well know decision model for tackling multiple-criteria problems.
The term "management information systems" has become synonymous with computerized business systems. One of the major functions of computerized business systems is to maintain prosperous operation of applications software with the following objectives (a) provide information to functional users, management, and others; (b) perform business operations; and (c) support management's decision-making process. To achieve these objectives, organizations must focus on the sources, uses, and changes in data and information. It is the application software system that takes data as input, processes the data, and outputs them in the form of defined information. The effective use of informa-tion technology, with adequate control, can result in efficient and effective computerized business systems that accept high-quality data as input and generate meaningful and reliable information as output. The quality of software systems can be regarded as a critical success factor of computerized business systems.
In controlling the performance of computerized business systems, auditors have legitimate concerns about any inadequacies in the software development process, and the effects these may have on the business' overall revenues and expenses. These concerns arise because the organization's policies, procedures, philosophy, and practices are programmed into software to produce the desired outcomes. However, due to the dynamic nature of the business environment, no software system can satisfy information needs which are subject to change from time to time. Although many software systems are reviewed and tested before being put into actual use, very few organizations put sufficient effort into controlling the performance of software systems on an ongoing basis. With increasing...