| Records |
| Author |
Robert Baksa; Murray Turoff |
| Title |
The current state of continuous auditing and emergency management's valuable contribution |
Type |
Conference Article |
| Year |
2010 |
Publication |
ISCRAM 2010 – 7th International Conference on Information Systems for Crisis Response and Management: Defining Crisis Management 3.0, Proceedings |
Abbreviated Journal |
ISCRAM 2010 |
| Volume |
|
Issue |
|
Pages |
|
| Keywords |
Civil defense; Decision support systems; Disasters; Information systems; Business Process; Continuous auditing; Continuous review; Decision supports; Emergency management; Human judgments; Periodic review; Response systems; Risk management |
| Abstract |
Continuous Auditing systems require that human judgment be formalized and automated, which can be a complex, costly and computationally intensive endeavor. However, Continuous Auditing systems have similarities with Emergency Management and Response systems, which integrate Continuous Auditing's detection and alerting functions with the tracking of decisions and decision options for the situations that could be more effectively handled by human judgment. Emergency Management and Response systems could be an effective prototype to help overcome some of the implementation obstacles that are impeding Continuous Auditing systems' implementation rate. Continuous Auditing has the potential to transform the existing audit paradigm from periodic reviews of a few accounting transactions to a continuous review of all transactions, which thereby could vastly strengthen an organization's risk management and business processes. Although Continuous Auditing implementations are occurring, their adoption is slower than expected. With the goal of providing an empirical and methodological foundation for future Continuous Auditing systems and possibly inspiring additional investigation into merging the Continuous Auditing and Emergency Management streams of research, this paper provides several definitions of Continuous Auditing, suggests possible architectures for these systems, lists some common implementation challenges and highlights a few examples of how Emergency Management research could potentially overcome them. |
| Address |
NJIT, United States |
| Corporate Author |
|
Thesis |
|
| Publisher |
Information Systems for Crisis Response and Management, ISCRAM |
Place of Publication |
Seattle, WA |
Editor |
S. French, B. Tomaszewski, C. Zobel |
| Language |
English |
Summary Language |
English |
Original Title |
|
| Series Editor |
|
Series Title |
|
Abbreviated Series Title |
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| Series Volume |
|
Series Issue |
|
Edition |
|
| ISSN |
2411-3387 |
ISBN |
|
Medium |
|
| Track |
Planning, Foresight and/or Risk Analysis |
Expedition |
|
Conference |
7th International ISCRAM Conference on Information Systems for Crisis Response and Management |
| Notes |
|
Approved |
no |
| Call Number |
|
Serial |
285 |
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| |
| Author |
Xiang Yao; Murray Turoff; Michael J. Chumer |
| Title |
Designing a group support system to review and practice emergency plans in virtual teams |
Type |
Conference Article |
| Year |
2009 |
Publication |
ISCRAM 2009 – 6th International Conference on Information Systems for Crisis Response and Management: Boundary Spanning Initiatives and New Perspectives |
Abbreviated Journal |
ISCRAM 2009 |
| Volume |
|
Issue |
|
Pages |
|
| Keywords |
Civil defense; Decision support systems; Information systems; Agile solutions; Continuous review; Emergency plans; Emergency preparedness; Face-to-face interaction; Group support systems; Scenario; Virtual team; Groupware |
| Abstract |
In the 21st century, rapid changes of our society necessitate continuous review and practice of emergency plans. Traditional face-to-face (FtF) interactions to make emergency plans and train responders seem insufficient. The virtual team (VT), a new team form allowing dynamic recruitment of experts from global extent and conduction of teamwork whenever it is needed, provides a more agile solution. This paper introduces a group support system called Collario (Collaborative Scenario) aiming to facilitate effective collaboration in creating and discussing scenarios in VTs and to utilize scenarios as the vehicle to review and practice emergency plans on a continuous basis. This research is still in progress. Three professionals have been involved in system demonstrations and interviews. Although it is still too early to make any conclusions, it is encouraging to know that all the three experts thought Collario easy to use and might be useful for various emergency preparedness purposes. |
| Address |
New Jersey Institute of Technology, United States |
| Corporate Author |
|
Thesis |
|
| Publisher |
Information Systems for Crisis Response and Management, ISCRAM |
Place of Publication |
Gothenburg |
Editor |
J. Landgren, S. Jul |
| Language |
English |
Summary Language |
English |
Original Title |
|
| Series Editor |
|
Series Title |
|
Abbreviated Series Title |
|
| Series Volume |
|
Series Issue |
|
Edition |
|
| ISSN |
2411-3387 |
ISBN |
9789163347153 |
Medium |
|
| Track |
Collaboration and Social Networking |
Expedition |
|
Conference |
6th International ISCRAM Conference on Information Systems for Crisis Response and Management |
| Notes |
|
Approved |
no |
| Call Number |
|
Serial |
1126 |
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