Assignment 1
Information System Audit An Overview Study in E-Government of Nepal
Mr. Abhijit Gupta 1st Affiliation (Author) Department of Computer Science and Engineering
Singhania University Rajasthan, India
abhi@abhi.com.np
Prof. Dr. Subarna Shakya 2nd Affiliation (Author) Department of Electronics and Computer Engineering,
Institute of Engineering, Tribhuvan University, Kathmandu, Nepal drss@ioe.edu.np
Abstract— Information and communication technology
(ICT) can cause rapid development in government processes, especially in developing countries like Nepal. ICT strategies and ICT plans should be evaluated to align with organization visions and missions in order to achieve effective use of ICT in their organizations. The main purpose of this research study is to evaluate whether the process of system auditing in e-Government of Nepal is as par and meet the minimum requirements with respect to international standards. The goal here will be to check whether the auditing procedure covers the areas like internal control design and effectiveness, this includes but not limited to, efficiency and security protocols, development processes, data integrity, etc. This paper is prepared upon exploration and overview study on information system audit in e-Government and will conclude its current status in Nepal. The result of this paper will be to show current status of information system audit in Nepal in the E-Government of Nepal.
Keywords—Information; System Audit; e-Government; e-
Readiness;
I. INTRODUCTION
ICT is transforming our world, the way we learn, changing the way we do business, the way we communicate, the way we entertain ourselves and even the way government executes its processes and provides service to citizens. Success in any field of e-Government requires a command of technology which can only be verified with proper Information System Audit [1]. This research study will be undertaken with a view to assess and explore the insight of how Information System Audit is being executed in e-Government and different Organizations of Nepal. The terminology “IS Audit” is still a fresh concept in Nepal so the availability of tools and technology in conjunction with the required hardware, software facility to conduct the audit will be taken into consideration in this research.
E-Government uses digital tools and systems to provide better public services to citizens and businesses. Effective e- Government can provide a wide variety of benefits including more efficiency and savings for governments and businesses,
increased transparency, and greater participation of citizens in political life [2]. Information System Audit can assure efffective E-Government.
E-Government has one primary commitment to its taxpaying citizens. It assures better service delivery at lower cost. Hence, use of new technologies, digital delivery systems save money and in the long run produce and thus substantial savings in public sector operations. Citizens can access information and services from their homes or offices and do so in a way that saves the government money [3]. This has increased importance of Information System Audit in eGovernment to re-assure that Government is providing better and reliable public services through ICT.
II. LITERATURE REVIEW
A. E-Government
E-Government can be defined as the use of Information and Communication Technology (ICT) by the government to provide information and public services to the citizens [4]. In other words, E-Government can also be defined as the use and application of ICT to effectively manage data and information, enhance public service and communication for the empowerment of people in public administration to streamline and integrate work processes [4].
E-Government Development Index (EGDI) is an index that shows the e-government development index of a country in the world. UN E-Government Survey 2014 shows percentage of countries grouped by EGDI as in below graph.
Fig. 1. Percentage of Countries grouped by EGDI
Adapted: UN Economic and Social Affairs, “United Nations E-Government Survey 2014, E- Government for the future we want”, 2014.
827978-1-4673-7910-6/15/$31.00 c©2015 IEEE
UN E-Government Survey 2014 clearly shows top 25 countries with EGDI and changes in rank in 2012 & 2014 in the below table. The Republic of Korea has retained its top spot and Australia and Singapore have improved their rank when compared to 2012 and are now in top 3. Similarly, Bahrain shows dramatic improvements with 18� rank jump from 36th and introducing itself to top 25 in 2014 when compared to 2012. Similarly, Netherlands has gone down by 3� from 2 to 5. The average EGDI of Top-25 countries, 0.8368 is nearly twice higher than the average EGDI of World, 0.4712.
TABLE I. WORLD E-GOVERNMENT RANKING 2014
Adapted: UN Economic and Social Affairs, “United Nations E-Government Survey 2014, E- Government for the future we want”, 2014.
Below table clearly depicts the EGDI status of Nepal which
falls in “less than 0.25” column.
TABLE II. WORLD E-GOVERNMENT RANKING 2014
Very High EGDI
High EGDI Middle EGDI Low EGDI
More than 0.75 Between
0.50 and 0.75 Between
0.25 and 0.50 Less than 0.25
Australia Austria Bahrain Belgium Canada Denmark Estonia Finland France Germany Iceland Ireland
Albania Andorra Antigua and Barbuda Argentina Armenia Azerbaijan Barbados Belarus Brazil Brunei Bulgaria
Algeria Angola Bahamas Bangladesh Belize Bhutan Bolivia Bosnia and Herzegovina Botswana Cambodia Cameroon
Afghanistan Benin Burkina Faso Burundi Central African Republic Chad Comoros Côte d'Ivoire Congo Djibouti
Very High EGDI
High EGDI Middle EGDI Low EGDI
More than 0.75 Between
0.50 and 0.75 Between
0.25 and 0.50 Less than 0.25
Israel Italy Japan Luxembourg Netherlands New Zealand Norway Republic of Korea Singapore Spain Sweden United Kingdom USA
Chile China Colombia Costa Rica Croatia Cyprus Czech Republic Ecuador Egypt Fiji Georgia Greece Grenada Hungary Jordan Kazakhstan Kuwait Latvia Liechtenstein Lithuania Malaysia Malta Mauritius Mexico Monaco Mongolia Montenegro Morocco Oman Panama Peru Poland Portugal Qatar Moldova Romania Russian Federation San Marino Saudi Arabia Serbia Seychelles Slovakia Slovenia Sri Lanka Switzerland Tunisia Turkey Ukraine United Arab Emirates Uruguay Venezuela
Cape Verde Congo Cuba DPR of Korea Dominica Dominican Republic El Salvador Ethiopia Gabon Ghana Guatemala Guyana Honduras India Indonesia Iran Iraq Jamaica Kenya Kiribati Kyrgyzstan Laos Lebanon Lesotho Libya Madagascar Maldives Marshall Islands Micronesia Namibia Nauru Nicaragua Nigeria Pakistan Palau Paraguay Philippines Rwanda Saint Kitts and Nevis Saint Lucia St Vincent and the Grenadines Samoa Senegal South Africa Sudan Suriname Swaziland Syria Tajikistan Thailand TFYR of Macedonia Timor-Leste Tonga Trinidad and Tobago Turkmenistan Tuvalu Uganda Tanzania Uzbekistan Vanuatu Viet Nam Yemen
Equatorial Guinea Eritrea Gambia Guinea Guinea-Bissau Haiti Liberia Malawi Mali Mauritania Mozambique Myanmar Nepal Niger Papua New Guinea Sao Tome and Principe Sierra Leone Solomon Islands Somalia South Sudan Togo Zambia
828 2015 International Conference on Green Computing and Internet of Things (ICGCIoT)
Very High EGDI
High EGDI Middle EGDI Low EGDI
More than 0.75 Between
0.50 and 0.75 Between
0.25 and 0.50 Less than 0.25
Zimbabwe
Adapted: UN Economic and Social Affairs, “United Nations E-Government Survey 2014, E- Government for the future we want”, 2014.
Below Table clearly shows that, Nepal does not fall in
Asian top-20 EGDI as well.
TABLE III. TOP-20 E-GOVERNMENT RANKING IN ASIA 2014
Adapted: UN Economic and Social Affairs, “United Nations E-Government Survey 2014, E- Government for the future we want”, 2014.
Nepal has an EGDI of 0.2344 and its country ranking has
plummeted from 130th in 2003 to 165th in 2014 [4].
Fig. 2. Comparison of SAARC EGDI
Adapted: UN Economic and Social Affairs, “United Nations E-Government Survey 2014, E- Government for the future we want”, 2014
EGDI of Nepal, 0.2344 is very low and holds 7th position when compared with other SAARC region countries.
The Government of Nepal has been working towards the emphasizing the organic or functional relation between parts and the whole e-government qualitative change to provide better services to its citizens, improve transparency and work towards knowledge based society. There were eight projects prioritized for the e-government transformation such as infrastructure, government portal, national ID, enterprise architecture, e-education, public key infrastructure, integrated data and training center and groupware.
E-Participation in general is e-information sharing, e- consultation and e-decision making. E-Participation Index of Nepal is 0.2941in the world [4]. E-Participation means ICT used for enabling and strengthening citizen participation in democratic decision-making processes [5]. Depending on the aspect of democracy being promoted it can employ different techniques (Trechsel et al, 2002):
• For increasing the transparency of the political process;
• For enhancing the direct involvement on participation of citizen;
• For improving the quality of opinion formation by opening new spaces of information and deliberation
Fig. 3. Comparison of SAARC EPI
Adapted: UN Economic and Social Affairs, “United Nations E-Government Survey 2014, E- Government for the future we want”, 2014
EPI of Nepal, 0.2941 is very low and holds 7th position
when compared with other SAARC region countries.
B. IT System Audit
Information can be obtained in no matter of time and at the same time it opens up the risks of sabotage, fraud, malicious or mischievous acts. There are several ways of applying security techniques as per the nature of risks. It becomes priority to identify the potential risks before techniques are selected to provide the security for the data or the system or organizations. Information System Audit helps in auditing risks and thus improves the organization security system by evaluating an organization’s systems processes and controls against a standard or documented process which is set earlier. Audits are designed to provide an independent assessment and
2015 International Conference on Green Computing and Internet of Things (ICGCIoT) 829
may also provide a gap analysis of the operating effectiveness of the internal controls [6].
As per Symantec, Organizations must address four main types of ICT risks and they are security risks, availability risks, performance risks and compliance risks [7]. The security risks represent the unauthorized access to information such as data privacy, data leakage, fraud and forgery, and endpoint security. The security risks include several external threats, such as viruses, targeted attacks upon specific applications, users and information. Some obstacles and challenges in cyber security of nepal are debilitating disruption of operation of the information system, Spam mails, Online Frauds, Sniffing of Passwords [8].
III. RESEARCH METHODOLOGY
Quantitative Research Methodology was used to collect information and data for the purpose of making business decisions. The methodology included publication research, interviews, surveys and other research techniques, and includes both present and historical information. Primary data was collected by survey where set of questions were asked to professionals involved IS projects with/for/in Government. This survey was initiated to first identify how many of the respondents actually were involved in IS projects for Government of Nepal directly or indirectly.
Fig. 4. Sample Relevancy Checking with regards to their experience.
The survey showed 44.26%, 24.59%, 9.84% and 21.31% of result on the peoples; less than 5, less than 10, less than 20 and more than 20 respectively, who have worked on IS projects worked for the government.
Fig. 5. Sample Relevancy Checking with regards to their experience.
The data for the ones involved were taken as relevant sample for further data manipulation to figure out an overview study in e-government of Nepal. The validity and relevancy of data manipulated was thus assured.
IV. RESULTS AND DISCUSSION
Below results shows the 38.81%, 22.39%, 19.40%, 8.96%, 4.48% and 5.97% for 0, 1, 2, 4, 8 and 10+ IS projects that was dropped in between. The project failure or dropping rate is relatively lower.
Fig. 6. Sample Relevancy Checking with regards to their experience.
Below results clearly shows IS projects contribution for better e-Government.
Fig. 7. Sample Relevancy Checking with regards to their experience.
Below results shows awareness on IS Audit. 83.58% of the relevant and targeted respondents are aware of IS Audit and remaining 16.42% are only not aware of it. This is a good result for further survey. It also helped to figure out that the survey was being done in right segement with right respondents.
830 2015 International Conference on Green Computing and Internet of Things (ICGCIoT)
Fig. 8. IS Audit Awareness
Below results show experience with IS Audit on Government projects by 56.72% only.
Fig. 9. Experience with IS Audit
34.33% of the respondents have IS Audit policy in their organization and 34.33% are yet in planning stage. 31.34% of them do not have any IS Audit policy yet.
Fig. 10. Presence of IS Audit Policy
Below results show the period user of IS Audit. 46.27% do not have IS Audit in their organization periodically. Remaining 17.91%, 17.91%, 13.43% and 4.48% have it on as
needed on project basis, monthly, half-yearly and yearly respectively.
Fig. 11. Use of IS Audit
The changes seen after IS Audit was relevantly pleasing and positive. It showed 62.69% of positive changes after IS Audit was made, thus, IS Audit can be recommended. 100% of respondents supported the statement that IS Audit is required for better e-Government and also supported that IS Audit must be made compulsory in the nation.
V. CONCLUSION
The E-Government Development Index and E-Participation Index of Nepal are extremely low even when sampled among 8 SAARC Countries and is at the rank of 7 in 8. As long as this rank does not improve, E-Government of Nepal will not improve. The increase in dependency on e-Government, demands IS Audit for the assurance of quality e-service to citizens. The value of IS Audit is realized by professionals involved in IS projects for government directly or indirectly. IS Audit is required for better e-government.
REFERENCES� [1] ICSI. Information Technology and System Audit. Delhi: The Institute of
Company Secretary in India.
[2] EuropeanCommission. Public Services, EU- http://ec.europa.eu/digital- agenda/en/public-services
[3] West 2005, Digital Government. Technology and Public Sector Performance. http://www.jstor.org/stable/j.ctt7rqzx
[4] UN Economic and Social Affairs, “United Nations E-Government Survey 2014, Eg-Government for the future we want”, 2014.
[5] Purusottam Kharel, S. S. (2012). e-Government Implementation in Nepal: A Challanges. International Journal of Advanced Research in Computer Science and Software Engineering.
[6] Craig S Wright MMgt, MNSA, CISSP, CISA, CISM, GCFA, GNSA, G7799, A Taxonomy of Information Systems Audits, Assessments and Reviews, SANS Institute, 2007 Page 4.
[7] A. M. Suduc and F. G. Filip, “Riscuri ale utilizarii inadecvate a sistemelor informatice (Risks of Information Systems Misuse),” Studii si cercetari economice, No. 72, 2008.
[8] L.K. Shrestha, Nepal Telecom, Cyber Security in context of Nepal.
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