The role of boards in reviewing information technology governance (ITG) as part of organizational control environment assessments
Paper
Paper/Presentation Title | The role of boards in reviewing information technology governance (ITG) as part of organizational control environment assessments |
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Presentation Type | Paper |
Authors | Buckby, Sherrena (Author), Best, Peter J. (Author) and Stewart, Jenny (Author) |
Editors | Cusack, B. |
Journal or Proceedings Title | Proceedings 2005 IT Governance International Conference |
Number of Pages | 14 |
Year | 2005 |
Web Address (URL) of Paper | http://eprints.qut.edu.au/4928/ |
Conference/Event | 2005 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. |
Keywords | IT governance; internal control environment; company boards; IT governance dimensions |
ANZSRC Field of Research 2020 | 350302. 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 |
Byline Affiliations | Queensland University of Technology |
https://research.usq.edu.au/item/9z456/the-role-of-boards-in-reviewing-information-technology-governance-itg-as-part-of-organizational-control-environment-assessments
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