The impact of an IT governance framework on the internal control environment

Author:

Rubino Michele,Vitolla Filippo,Garzoni Antonello

Abstract

Purpose The purpose of this paper is to analyze how an IT governance framework [Control Objectives for Information and related Technology (COBIT)] influences the control environment and the internal control system. In particular, it aims to illustrate how the COBIT’s structure and processes impact on the seven categories of factors that compose the control environment. Design/methodology/approach This paper aims to highlight how an IT governance framework with its processes enables to improve the control environment assessment and implementation. Findings The analysis indicates that the implementation of the COBIT framework provides some indications for managers and auditors, which must implement or assess internal control system. Practical implications The adoption of the framework allows managers to focus effectively on integrating, aligning and linking processes. This improves the understanding of the key aspects connected to the control environment. In addition, the adoption of the framework allows overcoming some limitations regarding the Committee of Sponsoring Organizations framework. Originality/value This paper addresses an area of relevance to both practitioners and academics. This analysis focuses on Accounting Information Systems themes and, through the examination of an IT governance framework, suggests solutions and tools than can help managers and auditors to address the control environment assessment.

Publisher

Emerald

Subject

Library and Information Sciences,Management Information Systems

Reference122 articles.

1. Internal auditing and risk assessment in large Italian companies: an empirical survey;International Journal of Auditing,2003

2. How does internal control regulation affect financial reporting?;Journal of Accounting and Economics,2010

3. Internal audit in Italian organizations: a multiple case study;Managerial Auditing Journal,2006

Cited by 27 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. ENHANCING INTERNAL AUDIT QUALITY IN JORDANIAN INSURANCE COMPANIES A COSO FRAMEWORK PERSPECTIVE;EDPACS;2024-05-20

2. Can board IT expertise improve corporate internal control?;Finance Research Letters;2024-04

3. An Investigation of Antecedents and Outcomes of Accounting Information Quality: Evidence from SMEs;Vision: The Journal of Business Perspective;2024-03-03

4. The Framework for System Trust's Effect on the Organizational Commitment in the Jordanian Public Sector;Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration;2024-01-18

5. Information Governance;Reference Module in Social Sciences;2024

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3