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Full-Text Articles in Business
The Form, Function And Materiality Of Portable It In Inter-Organizational Control, Gamel O. Wiredu
The Form, Function And Materiality Of Portable It In Inter-Organizational Control, Gamel O. Wiredu
The African Journal of Information Systems
Extant explanations of inter-organizational (IO) control are based on functional assumptions of information technology (IT) at the expense of structural assumptions. By focusing on structural assumptions, this paper explains how and why the formal and material properties of portable IT shape IO control. Based on analysis of portable IT mediation between a government agency and traders for tax administration, it was found that portable IT, with the support of the IO structure, reduces IO control. This occurs because portable IT invites users to subvert its connectivity and visibility with the support of the IO structure. Portable IT and IO structures …
The Impact Of Enterprise Risk Management On The Internal Audit Function, Mark S. Beasley, Richard Clune, Dana Hermanson
The Impact Of Enterprise Risk Management On The Internal Audit Function, Mark S. Beasley, Richard Clune, Dana Hermanson
Faculty Articles
This exploratory study provides evidence about factors associated with the overall impact of enterprise risk management (ERM) on the internal audit function’s activities. Based on responses from 122 organizations in several countries, we find that ERM has the greatest impact on internal audit’s activities when (a) the organization’s ERM process is more completely in place, (b) the CFO and audit committee have called for greater internal audit activity related to ERM, (c) the chief audit executive’s (CAE) tenure is longer, (d) the organization is in the banking industry or is an educational institution, and (e) the internal audit function has …