Abstract

PurposeThis paper aims to consider a number of key laws and regulations that have implications for information management and internal control systems.Design/methodology/approachThe paper is a discussion of the key laws and regulations. It also considers a number of frameworks that may be useful for assessing compliance with applicable laws and regulations.FindingsOrganizations worldwide are impacted by an increasing number of laws and regulations. Many of them have important implications for information management and internal control systems even though they may lack explicit references to information management. This is because information technology (IT) has become pervasive in modern organizations, and it is self evident that awareness of applicable laws and regulations, along with their potential impacts on information management systems, is critical for compliance.Originality/valueThe paper shows how the increasing number of laws and regulations impact on the information management functions of organizations in a variety of ways.

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