Article2012

The Internal Audit Function in Information Technology Governance: A Holistic Perspective

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Information Technology Governance and Strategy Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

ABSTRACT 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, and nowadays relies considerably on information technology (IT). Only a few studies have investigated IT governance from a holistic perspective. Further, no study has closely examined IAF involvement in IT governance as a whole. This study uses a holistic approach to describe IAF involvement in IT governance and to explore the influence of IAF characteristics on this involvement. Survey results indicate that IAF involvement in IT governance structures, processes, and relational capabilities has not fully expanded. Also, IAF resources and IT audit experience, IT personnel and IT training/certification, and interaction between the IAF and board of directors committees influence IAF involvement in overall IT governance. These IAF characteristics influence each dimension of IAF involvement in IT governance differently. The overall results should be useful to internal auditors, senior executives, and board members seeking to enhance, assess, or make changes to their organization's IT governance.

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References

2007Mail and internet surveys : the tailored design method 1992Research Methods in Social Relations 2009An Exploratory Study into IT Governance Implementations and its Impact on Business/IT Alignment 2004Crafting Information Technology Governance 2005Information technology and the board of directors.2009Identifying Organizational Drivers of Internal Audit Effectiveness 2007Enhancing IT governance practices: A model and case study of an organization's efforts 2006The use of internal audit by Australian companies

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