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Workshop: Providing Assurance by Auditing Emergency Preparedness: Role of the auditor

Review Committee:
Chair: Murray Turoff, turoff@njit.edu
Michael Chumer, chumer@njit.edu
Information Systems Department
New Jersey Institute of Technology


Co-Chair: Michael Alles,  alles@business.rutgers.edu
Alexander Kogan,  kogan@andromeda.rutgers.edu
Miklos Vasarhelyi miklosv@andromeda.rurgters.edu
Donald Warren, jdonwarren@rbs.rutgers.edu
Accounting and Information Systems, Rutgers Business School
Rutgers University


Trony Clifton: CPA, CISA, CFSA, trony@mandem.com, Educational Chair, NJ Chapter Information Systems Audit and Control Association


B. Elisabeth Rossen, brossen@fau.edu, Executive Forensic Accounting Program, Florida Atlantic University


This workshop is based upon the following published paper:


Turoff, M., M. Chumer, R. Hiltz, R. Klashner, M. Alles, M. Vasarhelyi, and A. Kogan, ìAssuring Homeland Security: Continuous Monitoring, Control & Assurance of Emergency Preparedness,î Journal of Information Technology Theory and Application (JITTA), 6:3, 2004, 1-24.  http://jitta.org  A copy may be obtained from turoff@njit.edu.


The recent controversy over the inadequacy of governments and systems to deal with Cycloneís Katerina and Rita despite years of preparation illustrate that EP systems may not always work as expected. Establishing a reliable and credible state of emergency preparedness (EP) requires an audit capability which provides decision makers and first responders with assurance as to the actual capabilities of an EP system. ìEP Trustî is a set of controls and criteria that auditors can use to measure the degree of EP of organizations of all types: commercial, governmental at the federal, state and local levels, medical and care facilities, volunteer organizations, and non profits.  The audit of EP systems is a clear gap in Homeland Security and an essential element in ensuring that the lessons learned from 9/11 and Hurricane Katerina have a permanent impact on preparations for future emergencies. The development of the measures and controls that would comprise EP Trust requires a highly interdisciplinary process, with the necessary involvement of professionals in EP, the audit profession, the IT community, experts, including academics, from management science, operations research, accounting and organizational behavior, as well as first responders and others on the front line of EP.


The objective of this workshop is to come up with a road map on what is necessary to proceed to making this type of auditing  a reality.
Underlying this goal is the observation that some of the same implications that exist under the Sarbanes Oxley Act for the design of controls over financial reporting are also necessary for Emergency Preparedness Information Systems in terms of the monitoring of real time decision process within the organization.


For the workshop we are requesting participants to submit a 3-5 single spaced working position paper on their views of the proposal for an EP Trust capability and how it can be brought to realization.  Our objective is to achieve a true interdisciplinary mix of 20-30 participants.  The position papers will be due at the same time other papers are due for ISCRAM.  Those papers accepted will be placed on a bulletin board at NJIT for review and comment by the workshop participants.  As a result of this and the actual workshop on the Sunday of the 14th of May at NJIT, a subcommittee will be chosen to compile a report on the conclusions arrived at by the participants that will ultimately be published on the ISCRAM website, along with the final versions of the working papers and a follow on journal publication.  A summary of what occurred will also be presented at the ISCRAM meeting during the next three days.



 

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