The role of boards in reviewing information technology governance (ITG) as part of organizational control environment assessments

Paper

Buckby, Sherrena, Best, Peter J. and Stewart, Jenny. 2005. "The role of boards in reviewing information technology governance (ITG) as part of organizational control environment assessments." Cusack, B. (ed.) 2005 IT Governance International Conference. Auckland, New Zealand 14 - 16 Nov 2005
Paper/Presentation Title

The role of boards in reviewing information technology governance (ITG) as part of organizational control environment assessments

Presentation TypePaper
AuthorsBuckby, Sherrena (Author), Best, Peter J. (Author) and Stewart, Jenny (Author)
EditorsCusack, B.
Journal or Proceedings TitleProceedings 2005 IT Governance International Conference
Number of Pages14
Year2005
Web Address (URL) of Paperhttp://eprints.qut.edu.au/4928/
Conference/Event2005 IT Governance International Conference
Event Details
2005 IT Governance International Conference
Event Date
14 to end of 16 Nov 2005
Event Location
Auckland, New Zealand
Abstract

IT Governance (ITG) is an important topic as US companies must now monitor ITG under the provisions of the Sarbanes-Oxley Act (2002) (Hoffmann, 2003). Trites (2003) indicates that directors are responsible for strategic planning, internal control structures and business risk. The control environment is defined in Australian Auditing Standard AUS 402 to mean 'the overall attitude, awareness and actions of management regarding internal control and its importance to the entity'. This paper contributes to the knowledge of ITG by forming an integrated ITG Literature (IIL) which links prior research to four key dimensions of ITG. The paper presents a review of literature on ITG performance measurement systems which assess the ability of organizations to achieve these four ITG dimensions. A revised ITG Dimensions Model offered for consideration. The final contribution of the paper is to propose critical issues Boards should consider as part of their assessment of organizational control environments.

KeywordsIT governance; internal control environment; company boards; IT governance dimensions
ANZSRC Field of Research 2020350302. Business information management (incl. records, knowledge and intelligence)
350102. Auditing and accountability
Public Notes

Awarded Best Paper of the Conference. This is the author-version of article published as: Buckby, S. and Best, P. and Stewart, J. (2005) The Role of Boards in Reviewing
Information Technology Governance (ITG) as part of organizational control environment assessments. In Cusack, B., Eds. Proceedings 2005 IT Governance International Conference, pages pp. 1-14, Auckland, New Zealand.

Byline AffiliationsQueensland University of Technology
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