Building the evaluation model of the IT general control for CPAs under enterprise risk management

An information security control assessment methodology for organizations' financial information

“…The use of a panel of experts is very common and suitable for this type of evaluation and validation (Emory and Cooper, 1991;Dhillon and Torkzadeh, 2006;Huang et al, 2011). The criteria used for selecting the experts required a significant interest in the information security domain.…”

IT Governance Effectiveness and Its Antecedents: An Empirical Examination in Brazilian Firms

“…By implementing such mechanisms, it has been shown that risks can be proactively managed [47]. Mechanisms like CobiT and Enterprise Risk Management/ERM are some examples that can help organizations to manage their IT-related risks [21]. So, we suggest the following hypothesis:…”

“…Several mechanisms can be used to track and monitor the implementation of the IT strategy and IT projects, besides resources and related services of IT. They are SISP, SLA, business cases evaluation and IT chargeback systems, PMBok, CobiT and Internet Portal [1,15,21,33,52]. Based on these findings, we propose the following hypotheses:…”

Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis

“…Tsai, Chou, Lee, Lin, and Hwang (2013) asserts that research is needed to guide internal auditors in the conceptualization of internal controls within an IT context in a logically consistent manner in order to achieve these goals in an IT environment. Huang, Hung, Yen Chang and Jiang (2011) suggests that auditors need to understand the assumptions behind IT controls to reduce risk in the complex IT environment. Lyytinen et al, (2009) suggest that investigators need to probe ERP implementation as a multilevel change process that involves changes in the organizational routines that carry out the organization's functions and conform to the dominant institutional logic.…”