119 research outputs found

    Big Data and Analytics: Issues and Challenges for the Past and Next Ten Years

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    In this paper we continue the minitrack series of papers recognizing issues and challenges identified in the field of Big Data and Analytics, from the past and going forward. As this field has evolved, it has begun to encompass other analytical regimes, notably AI/ML systems. In this paper we focus on two areas: continuing main issues for which some progress has been made and new and emerging issues which we believe form the basis for near-term and future research in Big Data and Analytics. The Bottom Line: Big Data and Analytics is healthy, is growing in scope and evolving in capability, and is finding applicability in more problem domains than ever before

    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

    Risk Management in IT Governance Framework

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    The concept of governance has an already old contour: the system by which business corporations are directed and controlled. The most praised principles regarding shareholder rights, transparency and board accountability now constitute the foundation for new tendencies evolved from such ground. Executive compensation, transparency and shareholder reporting are new issues attached to board responsibilities. Besides such almost negative approaches the board faces a more and more prominent role from risk management and IT governance perspective. Nowadays is generally acknowledged that the board is in charge for managing and controlling the risks to assets of the enterprises and business future. IT Governance has emerged as a support for corporate governance, as an important part of board’s striving efforts to perform better in a competition environment. These responsibilities, risk management and IT Governance, remain within the framework of old concept of corporate governance and are fed from its substance. The interaction between these concepts is the core interest of this research.IT Governance is defined as procedures and policies established in order to assure that the IT system of an organization sustains its goals and strategies. The management of the organisations 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 organisation. The evolution of the present IT environment is a natural process according to which business environment should adapt.Corporate Governance, IT Governance, IT risk, Risk Management.

    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

    Introduction to the Minitrack on Artificial Intelligence and Big Data Analytics Management, Governance, and Compliance

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    This article is an introduction to the Minitrack on Artificial Intelligence and Big Data Analytics Management, Governance, and Compliance at the 53rd Hawaii International Conference on System Sciences
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