This study examines relations between the overall level of effective information technology
(IT) governance and five commonly advocated individual mechanisms of IT governance. It …

The internal audit function's (IAF) role has evolved from traditional (accounting and financial
control) to more strategic (governance). The business environment has changed as well …

Given the substantial investment in information technology (IT), and the significant impact IT
has on organizational success, organizations consume considerable resources to manage …

Recent increases in the importance of information technology (IT), as a strategic factor for
organisations in achieving their objectives, have raised the concern of organisations in …

Effective IT governance will ensure alignment between IT and business goals. Organizations
with ineffective IT governance will suffer due to poor performance of IT resources such as …

Ethics has been perceived as one of the most important factors in establishing good
corporate governance. Information Technology (IT) plays an increasing role in helping …

We examine the role of firm IT capability in contributing to internal control and external audit
in the post-SOX environment. Specifically, we measure the effectiveness of both the overall …

The data were obtained by using web based survey from 176 members of ISACA
(Information Systems and Audit Control Association) Australia. This study examines the …

The importance of information technology (IT) auditing has grown with increased reliance on
IT for business operations and new regulations regarding the assurance of IT for these …

One commonly used framework for developing and evaluating technology intensive
information systems is CobiT. This framework was originally a benchmark of best control …