172 research outputs found

    The Role of Boards in Reviewing Information Technology Governance (ITG) as Part of Organizational Control Environment Assessments

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    IT Governance (ITG) is an important topic as US companies must now monitor ITG under the provisions of the Sarbanes-Oxley Act (2002) (Hoffmann, 2003). Trites (2003) indicates that directors are responsible for strategic planning, internal control structures and business risk. The control environment is defined in Australian Auditing Standard AUS 402 to mean "the overall attitude, awareness and actions of management regarding internal control and its importance to the entity". This paper contributes to the knowledge of ITG by forming an integrated ITG Literature (IIL) which links prior research to four key dimensions of ITG. The paper presents a review of literature on ITG performance measurement systems which assess the ability of organizations to achieve these four ITG dimensions. A revised ITG Dimensions Model offered for consideration. The final contribution of the paper is to propose critical issues Boards should consider as part of their assessment of organizational control environments

    Audit Methodology for IT Governance

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    The continuous development of the new IT technologies was followed up by a rapid integration of them at the organization level. The management of the organizations face a new challenge: structural redefinition of the IT component in order to create plus value and to minimize IT risks through an efficient management of all IT resources of the organization. These changes have had a great impact on the governance of the IT component. The paper proposes an audit methodology of the IT Governance at the organization level. From this point of view the developed audit strategy is a strategy based on risks to enable IT auditor to study from the best angle efficiency and effectiveness of the IT Governance structure. The evaluation of the risks associated with IT Governance is a key process in planning the audit mission which will allow the identification of the segments with increased risks. With now ambition for completeness, the proposed methodology provides the auditor a useful tool in the accomplishment of his mission.IT Governance, Corporate Governance, IT Audit Process, IT Risk

    Digitalisation and Enterprise Knowledge (net)Working

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    Social media and emerging mobile technologies have forever changed the landscape of human interaction. Furthermore, they already play a pivotal role also in enterprises as a part of the organisational Knowledge Management System. Almost all large organisations have already implemented at least one Enterprise Social Media tool since they enable collaboration, provide easy access to information, and are available at reasonable costs. The effects of the decoupling of the real and the virtual world (as a result of Social Media use) on the construct knowledge and on knowledge management are still not sufficiently investigated. Against this background, the paper presents an exploratory approach of the development of a specific morphological tableau as an instrument for the analysis of employees’ behavior in context of knowledge management related ESM use. Furthermore, the application of the tableau is exemplary illustrated and further research steps are explained

    Knowledge, Innovation, and Entrepreneurial Systems at HICSS

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    This paper presents an overview and history of the knowledge, innovation, and entrepreneurial systems (KIES) track and the knowledge and related systems research community at the Hawaii International Conference on System Sciences (HICSS). This community began as a task force that examined organizational memory in HICSS-27. It has since evolved into a mini-track, a research cluster, and, finally, a full research track that encompasses research knowledge, innovation, and entrepreneurial systems. In this paper, we acquaint knowledge system researchers with a research community that has leveraged HICSS to develop a rich history of high-quality scholastic inquiry in the knowledge system, knowledge management, innovation systems, entrepreneurial systems, organizational memory, and organizational learning research areas

    THE IMPACT OF TECHNOLOGICAL ENTREPRENEURSHIP ON ACHIEVING HUMAN DEVELOPMENT IN THE EGYPTIAN CHEMICAL COMPANIES

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    Purpose: The main objective of the research is achieving human development in Egyptian chemical companies, increasing the rate of productivity and technological development through the strategic impact of technological entrepreneurship and building authority in the business world at local, regional and global level. Practical implications: The state seeks to adopt the technological entrepreneurship of Egyptian chemical companies in order to achieve human development in the light of the Strategy of Sustainable Development. Originality/value: The approach of technological entrepreneurship should be adopted in companies with the aim of developing sustainable human resources. The research paper covers the human development framework of chemical companies. Findings: The dimensions of technological entrepreneurship have a strategic role in building technological production plans and programmes for the chemical companies that achieve the highest performance rate of human developmen
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