Business Commons^™

Change Management Over Financial Information: A Multi-Criteria Evaluation Of System Change Controls Using Desirability Functions, Angel R. Otero, Christian Sonnenberg, Ivonne Delgado-Perez

Communications of the IIMA

The increasing complexity of information technology, attacks on confidential information, and the passing of new laws and regulations have shifted the focus around internal controls in organizations. Particularly, general information technology controls related to change management (i.e., system change controls) are critical in ensuring the integrity, completeness, and reliability of financial information. The literature points to various evaluation methods for these controls to determine which ones to implement. However, these methods do not necessarily consider relevant organization constraints, preventing the inclusion of required controls or the exclusion of unnecessary controls. This paper proposes a novel approach, using Desirability Functions, for …