Communication and control in outsourced IS development projects: Mapping to COBIT domains

Abstract

Internal control over information technology (IT control) in complex outsourced information system development (ISD) projects is an ambiguous and sensitive issue. In this study we bring together Information Systems and Accounting perspectives to investigate how internal controls are incorporated into existing communication practices in outsourced ISD projects. The paper proposes that tools used for client-vendor communication are capable of supporting some of the IT control functions governed by the COBIT framework. In addition, it analyzes the influence of project complexity on the performance of communication tools as informal IT controls. Perceptual field data for the analysis were collected from project managers through an online survey instrument.The findings suggest that control objectives and types of project complexity are each supported by different communication tools. The level of support varies across communication tools categories and control objectives. Early analysis of a project's complexity can help with selection of communication tools which reinforce project support of control objectives while improving communication between client and vendor.