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The Role of Boards in Reviewing Information Technology Governance (ITG) as part of organizational control environment assessments

Buckby, Sherrena, Best, Peter J., & Stewart, Jenny D. (2005) The Role of Boards in Reviewing Information Technology Governance (ITG) as part of organizational control environment assessments. In Cusack, B. (Ed.) 2005 IT Governance International Conference, 14-16th November, Auckland, New Zealand. (Unpublished)

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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ID Code: 4928
Item Type: Conference Paper
Keywords: IT Governance, Internal Control Environment, Boards, IT Governance dimensions
ISBN: 1877314498
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Auditing and Accountability (150102)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2005 (please consult author)
Deposited On: 27 Nov 2006
Last Modified: 29 Feb 2012 23:11

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