TAILIEUCHUNG - The Information Audit: Principles and Guidelines

Next we examine the relative macroeconomic performance across our sample. As discussed, we extract the first principal component of real GDP growth, which explains 39% of the total variation in growth rates across our sample of 46 economies. Figure 2 graphs the first principal component of global GDP growth, normalised to have a mean of zero and a standard deviation of one. The figure shows the magnitude and timing of the global business cycle from 1998 to 2010. We find that, following the bursting of the dotcom bubble in 2000– 01, the global business cycle fell to approximately half of one. | Libri 2003 vol. 53 pp. 23-38 Printed in Germany All rights reserved Copyright Saur 2003 Libri ISSN 0024-2667 The Information Audit Principles and Guidelines Hannerí Botha and . Boon Department of Information Science University of Pretoria Pretoria South Africa Auditing is a recognised management technique providing managers with an overview of the present situation regarding specific resource s and services within an organisation. Many different types of audits currently exist in the commercial world including audits of information resources. Currently as far as the researchers could determine there exists no single accepted methodology for performing an information audit. In view of this the researchers investigate whether it is possible and desirable to develop a standardised information auditing methodology. Investigating the nature and characteristics of the information audit as well as how a number of other audit types do this . the financial audit the communication audit. The researchers conclude that none of these are the same as the information audit although similarities exist. Various information audit methodologies are discussed evaluated and classified. The researchers conclude that even though the principles of the financial audit cannot be used to develop a standardised methodology for information auditing information professionals can look towards the accounting profession for support in developing a standardised universally accepted method for accurately determining the value of information entities. Guidelines for a standardised information audit methodology are identified. Introduction Auditing is an accepted management technique. Many different types of audits currently exist in the commercial world . financial audits communication audits technical audits employment audits and also more recently information audits Robertson 1994 . The major purpose of an information audit is the identification of users information needs as well as how .

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