This paper investigates the characteristics of federal and modular organizations and elicits
conclusions on their requirements for IT controlling through a literature review. The literature review
showed that different organizational structures create specific conditions concerning IT and IT
controlling. Although experience in the regulation and controlling of IT in large and complex
organizations has been reorted, the characteristics of these specific organizational conditions and the
resulting requirements for the design of an IT controlling concept have not been extensively
researched. Creating the missing link between the characteristics of federal and modular
organizations and their requirements regarding IT controlling may serve as a foundation for future
research and the development of a comprehensive IT controlling concept which encompasses the
characteristics and key drivers of this specific organizational for
