systems audit risk assessment. The advantage of this approach is the ability to work with indeterminations and subjective … introduce an evidential reasoning model (evidential reasoning approach under the Dempster-Shafer theory) for the information …

This paper tries to provide a better understanding of the relation between financial audit and information systems … audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO …

systems audit risk assessment. The advantage of this approach is the ability to work with indeterminations and subjective … introduce an evidential reasoning model (evidential reasoning approach under the Dempster-Shafer theory) for the information …