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

Buckby, Sherrena and Best, Peter J. and Stewart, Jenny (2005) The role of boards in reviewing information technology governance (ITG) as part of organizational control environment assessments. In: 2005 IT Governance International Conference, 14-16 Nov 2005, Auckland, New Zealand. (Unpublished)

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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.


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Item Type: Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed: No
Item Status: Live Archive
Additional Information: 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.
Depositing User: Mrs Greta Mula
Faculty / Department / School: Historic - Faculty of Business - Department of Accounting
Date Deposited: 11 Nov 2009 10:39
Last Modified: 02 Jul 2013 23:28
Uncontrolled Keywords: IT governance; internal control environment; company boards; IT governance dimensions
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150301 Business Information Management (incl. Records, Knowledge and Information Management, and Intelligence)
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
Socio-Economic Objective (SEO2008): B Economic Development > 91 Economic Framework > 9104 Management and Productivity > 910402 Management
B Economic Development > 91 Economic Framework > 9104 Management and Productivity > 910499 Management and Productivity not elsewhere classified
URI: http://eprints.usq.edu.au/id/eprint/6026

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