A Framework for Auditing the Evaluation of Uncertainty for Compliance in Information Systems

indication of the quality of the result which is expressed in terms of coverage factor. It can moderate the efficiency of an organization. Uncertainty might lead to risk which weakens the business continuity process. In this paper, we propose a framework for evaluating, reducing the uncertainty and associated risks thereby improving the organization's performance and producing realistic and accurate results. This framework provides a base for the empirical evidence stating that 'compliance is affected by uncertainty'. A proper evaluation of uncertainty for compliance is a good professional practice of auditing which provides valuable information about the quality and reliability of the result.