Designing a generic information systems audit framework to improve the quality of audit in higher education

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dc.contributor.authorMohamed, Elfadil A.
dc.contributor.authorElshareif, Elgilani
dc.contributor.authorMohamed, Omer Ishag Eldai
dc.date.accessioned2020-01-23T11:54:40Z
dc.date.available2020-01-23T11:54:40Z
dc.date.copyright2019en_US
dc.date.issued2019
dc.descriptionThis article is not available at CUD collection. The version of scholarly record of this article is published in Journal of Computer Science (2019), available online at: https://doi.org/10.3844/jcssp.2019.664.672.en_US
dc.description.abstractThere are some similarities between Financial Statement Audit (FSA) and Information Systems Audit (ISA). FSA is an examination of the reliability and integrity of financial statement records, whereas ISA is a review and evaluation of the controls, risks and system development within an information systems infrastructure to ensure that the safeguards protect against abuse, protect assets, maintain data integrity and operate effectively to achieve the organization's objectives. Decision makers need to ensure a reliable collection and evaluation of the evidence of an organization's information systems, practices and operations. Data manipulation can be caused by external or internal threat. Internal manipulation threat is the most dangerous because it is committed by authorized personnel, which makes it very difficult to detect. In particular, the framework introduces an anomaly detection technique, a data mining method, to determine if the suspected transactions arose from internal or external threats. Once the suspected transactions are identified, procedures and monitoring controls will be in place to minimize each threat. The proposed framework is expected to help university and ministry of higher education managers at all levels to make vital decisions based on reliable and accurate information. © 2019 Elfadil A. Mohamed, Elgilani El. Elshareif and Omer Ishag Eldai Mohamed.en_US
dc.identifier.citationMohamed, E. A., Elshareif, E. E., & Mohamed, O. I. E. (2019). Designing a generic information systems audit framework to improve the quality of audit in higher education. Journal of Computer Science, 15(5), 664–672. https://doi.org/10.3844/jcssp.2019.664.672en_US
dc.identifier.issn15493636
dc.identifier.urihttp://dx.doi.org/10.3844/jcssp.2019.664.672
dc.identifier.urihttps://hdl.handle.net/20.500.12519/14
dc.language.isoenen_US
dc.publisherScience Publicationsen_US
dc.relationAuthors Affiliations: Mohamed, E.A., Department of Information Technology, College of Engineering and Information Technology, Ajman University, UAE, Ajman, United Arab Emirates; Elshareif, E.E., Faculty of Management, Canadian University, UAE, Dubai, United Arab Emirates; Mohamed, O.I.E., College of Computer Science and Engineering, University of Hafr Al-batin KSA, Hafr Al-batin, Saudi Arabia
dc.relation.ispartofseriesJournal of Computer Science;Vol. 15, no. 5
dc.rightsCreative Commons Attribution 3.0 Unported (CC BY 3.0)
dc.rights.holderCopyright : 2019 Elfadil A. Mohamed, Elgilani El. Elshareif and Omer Ishag Eldai Mohamed.
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/
dc.subjectData miningen_US
dc.subjectHigher educationen_US
dc.subjectISA frameworken_US
dc.subjectOutlier techniqueen_US
dc.titleDesigning a generic information systems audit framework to improve the quality of audit in higher educationen_US
dc.typeArticleen_US

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