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Organization structure has been rather ignored by TQM Gurus. It is not even clear whether a TQM organization is centralized or not. Many companies superimpose their TQM programs on their existing structures overlooking the fact that the success of any organization rests heavily on the compatibility between its strategy and its structure. The absence of a clear perspective on a TQM structure inhibits the effective use of information technology (IT) as a quality enabling factor. This paper presents the main characteristics of a TQM structure and delineates the enabling role of IT for each.

An IT rationalist discourse predominates in the e‐government literature. Furthermore, and whenever an alternative and holistic discourse is developed, e‐government evaluation remains mechanistic. E‐inclusion is rightfully advocated as a socially inclusive strategy for e‐government planning and development but it is erroneously considered as a further stage of e‐government development, following the fourth and transactional stage. The paper aims to reconfigure e‐government and e‐inclusion as two parallel processes of government intervention to support a socially inclusive development strategy through a national IT strategy.

This paper reviews the general discourse surrounding e‐government development and implementation, highlighting its mechanistic underpinnings and contrasting it with an inclusive approach to e‐government. The mechanistic discourse of e‐government is analyzed through key constructs that underlie the e‐government concept. Vision and objectives, e‐government evaluation, e‐government models and the enabling role of ICT will be analyzed in view of sorting out the predominance of a mechanistic theme in their elaboration. The synthesis part of this work introduces e‐inclusion based on a more organic and community‐centered approach to e‐government in light of the insufficiencies earlier identified.

Whilst e‐inclusion provides a good platform to pinpoint insufficiencies of the predominant mechanistic approach to e‐government, it remains doubtful whether it could be achieved within the realm of e‐government programs alone.

Models, roadmaps and strategies for e‐inclusion should explicitly outline the premises for a socially inclusive e‐government and not consider e‐inclusion as a further and mechanical stage of the e‐government stage model. E‐government evaluation has to pinpoint the inclusion aspects of existing projects by going beyond mechanistic measurements.

This paper questions a major assumption in the e‐government literature, namely that e‐inclusion follows e‐government. By drawing from the political science literature, it identifies a niche for e‐inclusion which helps reconceptualize it as socially inclusive government rather than a further stage of e‐government.

The pressure is on organizations to go beyond automating their internal audit activities and develop and integrate internal auditing into business processes of the enterprise. This paper aims to propose a “full power” continuous auditing (CA) model with three key components: electronic audit evidence functions; intra‐process auditing; and inter‐process auditing.

This paper follows a design science approach by identifying relevant problems from the current literature, defining the objectives of the study, designing and developing the “full power” CA model, and evaluating the model. The model supports business process‐centric auditing and enhances the business monitoring capacities of organizations enabling the fulfillment of increasingly stringent compliance requirements with internal policies as well as external regulations.

This work has attempted to fill the gap between the enterprise solutions offered by enterprise system providers and a structured approach to auditing within enterprise environments by proposing the IIPCA model which combines the automated controls inherent in the systems with continuous audits based on electronic audit evidence. The approach provides for auditing both within and between processes ensuring comprehensiveness of the audit process.

The paper makes a contribution by proposing a “full power” continuous auditing model on the principle of continuous monitoring and with predefined building block components; facilitating the integration of continuous auditing within business information processing in an enterprise using different building blocks; and giving practitioners insight on the adoption of the CA in the enterprise and how it will enhance their audit effectiveness, and audit efficiency.