A Methodology for Developing Measurement Criteria for Assurance Services: An Application in Information Systems Assurance.
Douglas Havelka, Steve G. Sutton, Vicky Arnold · Auditing A Journal of Practice & Theory · 1998
Abstract In an analysis of the impact future assurance services will have on research and practice, Elliott and Pallais (1997a) specifically address seven areas of critical research need. This study is designed to address two of these areas: (1) methodologies for the development of measurement criteria for new services and (2) identification of factors impacting information systems reliability. A two-stage methodology is proposed for use in the future development of measurement criteria, and this methodology is in turn applied to the specific area of information systems assurance.