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An exploratory study into audit challenges in IT governance : a Delphi approach

Al Omari, Loai, Barnes, Paul H., & Pitman, Grant (2012) An exploratory study into audit challenges in IT governance : a Delphi approach. In Symposium on IT Governance, Management and Audit (SIGMA2012), Universiti Tenaga Nasional, Malaysia, University of Tenaga Nasional, Kuala Lumpur.

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Abstract

Information technology (IT) has been playing a powerful role in creating a competitive advantage for organisations over the past decades. This role has become proportionally greater over time as expectations for IT investments to drive business opportunities keep on rising. However, this reliance on IT has also raised concerns about regulatory compliance, governance and security. IT governance (ITG) audit leverages the skills of IS/IT auditors to ensure that IT initiatives are in line with the business strategies. ITG audit emerged as part of performance audit to provide an assessment of the effective implementation of ITG. This research attempts to empirically examine the ITG audit challenges in the Australian public sector. Based on literature research and Delphi research, this paper provides insights regarding the impact of, and required effort to address these challenges. The authors also present the ten major ITG audit challenges facing Australian public sector organisations today.

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ID Code: 53110
Item Type: Conference Paper
Keywords: IT governance, IS audit, public sector, COBIT 5, Australia
Subjects: Australian and New Zealand Standard Research Classification > INFORMATION AND COMPUTING SCIENCES (080000) > INFORMATION SYSTEMS (080600)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > Schools > School of Information Systems
Past > Institutes > Information Security Institute
Current > QUT Faculties and Divisions > Science & Engineering Faculty
Current > Schools > School of Public Health & Social Work
Copyright Owner: Copyright 2012 [please consult the author]
Deposited On: 14 Aug 2012 09:36
Last Modified: 20 Feb 2013 14:27

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