Towards an Integrative Theoretical Model For Examining IT Governance Audits

Abstract

The heightened need for Enterprise Governance of IT (EGIT) for both public and private enterprises increases the requirement for regular audits of governance activities. The review of the extant literature showed a paucity of IT auditing studies focusing on EGIT. On the other hand, majority of EGIT studies have provided little theoretical backing and as such have not effectively captured all the constructs needed to gain better understanding of the phenomena. This study develops an integrative theoretical framework for examining EGIT. A conceptual model based on this integrative framework to guide further research in EGIT audits is also presented. The conceptual model provides a holistic analysis for EGIT from the perspective of the auditor to drive policy changes in IT auditing. The model uses the gestalt theory to propose the measurement of the alignment amongst the mechanisms using the configurational approach. The model contributes to practice by explaining the need for alignment amongst the governance mechanisms to maximise EGIT effectiveness.

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