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The research topic “Assessment of controls of information system (IS) function in organizations of Sri-Lanka: an auditing perspective” has three key terms which give specific meaning to the topic: IS function, Assessment of the controls, Auditing perspective.In this research, activities come under the IS function and their necessary controls are to be identified and then auditors could be utilized to collect the relevant information to assess the controls of the IS function. Today almost all the business organizations are driven on the base of the ISs and are highly dependent on the ISs. They can use their IS as an essential technical tool to do their day-to-day business operations, and as a strategic tool to obtain a competitive advantage. But most of the organizations use their IS function only as an essential technical tool for transactions processing, and merely use as a strategic tool, and less priority is given for enhancing the IS function, to obtain more competitive advantage. An essential activity of improving any system or function is to identify its strengths and weaknesses and consequently the areas to be improved. The major problem that arises in improving an IS, is that most of the organizations do not have a good idea about the strengths and weaknesses of the IS function. The goal of the research is to assess the controls in the organizational IS function and hence, to identify the strengths and weaknesses in the IS function and provide recommendations to improve the same, to use the IS resources efficiently and effectively. It has the following objectives: To identify the areas to be assessed under the IS function, To assess the controls of the IS function, To identify the strengths and weaknesses in the IS function, To provide recommendations to improve the IS function. A 12-process model is used to identify the activities that come under IS function and use the same to assess the IS functions in the organizations. The outcome of the research can be used to identify the strengths & weaknesses of the IS function and hence that can be used to improve the IS function.


Keywords: Information System Management, Control and Audit

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Author Biography

R.K.R. Prasanna

Department of Management of Technology

University of Moratuwa, Sri Lanka