2 articles for “ISA Framework”

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Research ArticleOpen accessIn the keywordsDesigning a Generic Information Systems Audit Framework to Improve the Quality of Audit in Higher EducationElfadil A. Mohamed, Elgilani El. Elshareif, Omer Ishag Eldai MohamedThere 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 … …Journal of Computer Science, Vol. 15, Issue 5 · 10 May 2019 · 7,857 accessesView PDF Cite

Research ArticleOpen accessIn the abstractIntegrating Life Cycle Assessment and Other Tools for Ex Ante Integrated Sustainability Assessment in the Minerals IndustryDeborah J Shields, Gian Andrea Blengini, Slavko V. SolarProblem statement: The minerals industry is faced with choices beginning in the exploration phase and extending over the life cycle of mine. Firms examine the technical feasibility of alternative actions and typically rank them based on economic performance. Increasingly firms also consider alternatives' contribution to sustainable development. Approach: Sustainable decision making before investment (ex ante decisions) should incorporate a broad … …American Journal of Applied Sciences, Vol. 8, Issue 11 · 10 Oct 2011 · 7,894 accessesView PDF Cite