ANALYSIS OF THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INFORMATION TECHNOLOGY GOVERNANCE IN BRAZILIAN ORGANIZATIONS

Abstract

With the increasing complexity of business mechanisms of corporate governance (CG) are needed to protect investors and the financial systems of countries. In this complex environment organizations use information technology (IT) to assist their business control. Thus, companies need to extend corporate governance already exercised in business to the IT area through a model of IT governance. As the main objective, this study wants to identify the relationship between corporate governance and IT governance by assessing the levels of maturity in organizations that operate in Brazil. Indices are designed to measure the maturity level of corporate governance (IGOVCORP) and IT governance (IGOVTI). The survey covered 107 companies operating in Brazil. As a result this research proved the correlation between IGOVCORP and IGOVTI and found that more than half of the companies studied presents maturity level of IT governance higher than the level of maturity of CG, contradicting much of the studies identified during the development of the theoretical framework of this research and providing evidence that IT governance is in practice not as a reflection or subset of CG, which provides actions direction to business and IT. Full Paper PDF: http://www.contecsi.fea.usp.br/envio/11contecsi-files/papers/840/submission/director/840-2504-1-DR.pdf