The result of audit designation is significantly influenced by the audit evidence collected when planning the audit and the degree of detection risk is further depends on the amount of audit evidence. Therefore, when the assessment factors of detection risk are more objective and correct, audit costs and the risk of audit failure can be reduced. Thus, the aim of this paper is to design an audit...

A national survey of 158 Canadian IS personnel at various organizational levels was conducted using a modiJed Delphi technique and follow-up interviews to ident@ the critical issues in information systems during the next three to five years. Critical information systems issues were identified including I) building a responsive IT injrastructure, 2) improving IS project management practices, and...

Article history: Received 20 June 2011 Received in revised form 5 July 2011 Accepted 5 July 2011 Available online 9 September 2011 The Delphi techniquewas largely developed to avoid the problems of freely interacting groups such as dominant individuals and pressure to conform to the majority view. Our review of the social psychological literature reveals some obstacles to Delphi achieving its f...

The research identified and explored the cognitive knowledge among the instructional multimedia design and development experts comprising of multimedia designer, graphic designer, subject-matter expert and instructional designer. A critical need exists for a solid understanding of the factors that influence team decision making and performance in order to identify interventions that can affect ...

This paper proposes an action learning centered interpretation of technology adoption variables as they relate to small and medium enterprises (SMEs). Action learning has a long history of successful leadership and executive development as part of a change management effort. Change in organizations today often involves technology innovation adoption. For the SME, technological change is uniquel...

In an extreme event or major disaster, very often there are both alternative actions that might be considered and far more requests for actions than can be executed immediately. The relative desirability of each option for action could be a collaborative expression of a significant number of emergency managers and experts trying to manage the most desirable alternatives at any given time, in re...

t: -The railway tourism has become a trend due to cultural heritage preservation. There have been voices calling for re-opening of the Old Mountain Line Railway. The service quality controlled by the management will have a great influence on tourists’ intention to use the railway again. Therefore, the service quality after the railway re-opening is the key issue to be considered when it comes t...

Executive Summary The Delphi method is an attractive method for graduate students completing masters and PhD level research. It is a flexible research technique that has been successfully used in our program at the University of Calgary to explore new concepts within and outside of the information systems body of knowledge. The Delphi method is an iterative process to collect and distill the an...

The complexity and turbulence of a project may lead to its unpredictability, so risk management is increasingly important. This paper focuses on the application of Monte Carlo method in project management as follow: first, deals with the estimated scale with Wide band Delphi method and gets the interval of prediction after making repeated samples in line with the generally adopted probability m...