The issues of diversity, pluralism and the subject matter of the information systems (IS) field are critically analyzed using the philosophical works of Michel Foucault and studies in disciplinarity. This essay argues for the IS field to forge its own unique disciplinary subject matter by synthesizing the diverse discourses of its "reference disciplines" and not by merely drawing from them. Using examples of other established disciplines with equally multidisciplinary origins, this paper analyzes the history of the IS field to uncover the field's subject matter. The proposed subject matter maintains the IS field's richness and diversity without losing its unique identity.

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Abstract.A major task in audit planning is the design of a proper evaluation procedure for the existing accounting and intemal control system. In an era when most accounting systems are "engineered" and computerized, a structured "systems approach" can replace the traditional audit planning methods with formal algorithms to assure that the evaluadbn is economical and within tinie and resource constraints.This paper combines the concepts of reliability modeling of intemal control systems with those of sequential covering in mathematical programming and provides an algorithm for audit planning in two situations: (1) a dichotomous, deterministic condition where each control mechanism can either operate properly or fail, and (2) a probabilistic situation in which probabilities of success and failure are considered. The objective function is the minimization of audit cost in the first case and is the minimization of expected audit cost in the second one. In addition to the optimization effect achieved by applying the algorithm, a "stopping rule" is deined for the temiination of the audit investigation.Resume. Une tfche importante dans la planification en verification est de concevoir une procedure d'evaluation appropriee pour le systeme de controle inteme comptable considere. Dans une ere ou la plupart des systemes comptables sont "machines" et informatises, une "approche systeme" stmcturee peut remplacer les methodes traditioonelles de planification en verification par des aigorithmes formels, afin de donner F assurance que revaluation est economique et a I'interieur des contraintes de temps et de ressources.Cet article combine les concepts de la fiabilite du modelage des systemes de controle irsteme avec ceux de couverture sequentielle en programmation mathematique, et presente UE algorithme pour la planification en verification dans deux situations: (1) une condition dichotomique et detemiinistique oii chaque mecanisme de controle peut soit fonctionner coiTectement ou ne pas fonctionner, et (2) une situation probabilistique ou l'on considere les probabiiites de succes et d'echec. La fonction "objectif" est de minimiser le cout de ia verification dans le premier cas et de minimiser le cout prevu de la verification dans le deuxiime cas. En plus de I'effet d'optimisation atteint par l'utilisation de l'algorithme, on definit une "regie de fin de verification" visant a mettre fin a la verification, * The authors would like to thank the anonymous reviewers, Haim Falk, and their colleagues at Simon Fraser University, in particular Mustafa Abdel-Magid, for their helpful comments on earlier drafts of this paper, ** J, Halpem died unexpectedly July, 1981, Contemporary Accounting Research Voi, 2 No, i pp, [95][96][97][98][99][100][101][102][103][104][105][106][107][108][109][110] 96 N. Ahituv, J. Halpem and H. Will

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