A Method to Evaluate Information Systems Control Alignment

Abstract

ABSTRACT Advocated by auditors and regulators, information systems (IS) controls can mitigate risk and improve performance. But controls can just as easily lead to problems, slowing processes with unnecessary bureaucracy or overwhelming checks and balances. Managers can avoid these problems by understanding how to design and implement IS controls that align with important factors within the settings that they operate, such as organizational structure, staff expectations, and technical innovations. We address this challenge by operationalizing a method to evaluate control alignment within IS processes. The results can aid in determining the degree of complementarity between IS controls, organizational, staff, and process characteristics.

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