caa a22 4500 378868217 CHVBK 20180305123403.0 cr unu---uuuuu 161128e200303 xx s 000 0 eng 10.1515/LIBR.2003.23 doi (NATIONALLICENCE)gruyter-10.1515/LIBR.2003.23 The Information Audit: Principles and Guidelines [Elektronische Daten] [Hannerí Botha, J. A. Boon] 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, e.g. 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. © 2003 by K. G. Saur Verlag GmbH, Federal Republic of Germany Botha Hannerí Department of Information Science, University of Pretoria, Pretoria, South Africa aut Boon J. A. Department of Information Science, University of Pretoria, Pretoria, South Africa aut Libri Walter de Gruyter GmbH & Co. KG 53/1(2003-03), 23-38 0024-2667 53:1<23 2003 53 LIBR https://doi.org/10.1515/LIBR.2003.23 text/html Onlinezugriff via DOI 1 research article jats NATIONALLICENCE 856 40 https://doi.org/10.1515/LIBR.2003.23 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Botha Hannerí Department of Information Science, University of Pretoria, Pretoria, South Africa aut NATIONALLICENCE 700 1- Boon J. A. Department of Information Science, University of Pretoria, Pretoria, South Africa aut NATIONALLICENCE 773 0- Libri Walter de Gruyter GmbH & Co. KG 53/1(2003-03), 23-38 0024-2667 53:1<23 2003 53 LIBR CC0 http://creativecommons.org/publicdomain/zero/1.0 nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-gruyter