Information Technology Governance Framework Research Articles

IT Governance Mechanisms in Higher Education

Information technology (IT) has become essential in supporting the growth and sustainability of all types of organizations. Higher education institutions are a special type of organization where technological infrastructure consists of a variety of applications, different platforms, academic systems, cloud applications and heterogeneous technologies. All these technologies for supporting the research, teaching and administrative processes require an effective IT governance framework. The framework of IT governance is composed of structures, processes and relational mechanisms. Each one of these mechanisms has a function and when implemented, should affect the organization positively. The process of identifying the right mechanisms to a specific context is a complex endeavor. This paper looks at the IT governance mechanism that higher education institutions have implemented. We did an extensive literature review making use of databases such as Web of Science, IEEE, SCOPUS, or AIS eLibrary for selecting case studies. We discuss these practices in the context of higher education. To continue this research and improve the IT governance body of knowledge for higher education institutions, future works are pointed out.

Audit Tata Kelola Teknologi Informasi Untuk Mengontrol Manajemen Kualitas Menggunakan Cobit 4.1 (Studi Kasus : PT Nikkatsu Electric Works)

Abstract — Information technology has become an important part in the organization, particularly for profit-oriented business organizations. PT Nikkatsu Electric Work is one of the companies that require information technology governance. Information technology governance need to be evaluated to establish the condition of the company in terms of IT performance management to control the quality. One of the important things that can help to evaluate the underlying performance of information technology is a framework for information technology governance that provides the basis for development of information technology governance based on COBIT. Analysis and evaluation are conducted by the COBIT 4.1 framework on ME1 domain. It is monitoring and evaluating the performance of information technology. Method or tool used is AHP calculation. Results of the analysis is that the evaluation of the level of maturity and performance of IT are at level 2. While the level of expectations of the company are at level 4. Recommended strategy of 6 aspects of the attributes of maturity is required to achieve the expected level. Keywords— IT Governance, Level Maturity, COBIT 4.1

IT Governance Landscape: Toward Understanding the Effective IT Governance Decision-Making

In recent years, IT governance has made it possible for organizations to meet and realize their IT business value, and mitigate the risk associated with IT to fulfill different strategic objectives. However, the challenges for effectively governing an organization’s Information Technology (IT) remain a major concern for the Board and executive management in many organizations today. A number of researchers have attempted to develop holistic IT governance frameworks but there is still much room for improvement in fusing IT governance into one process. More considerable work is needed to further the understanding of IT governance, and to develop a successful holistic instrument of IT governance. The aim of this paper is to provide an understanding of IT/ Business decision-making based on IT governance perspective and offers more precise insights into how the decision of IT and IT governance correlate to investment. Most organizations are currently searching for methods and practices for the solution of decision-making, optimization of IT processes with a key of IT governance component. We proposed an instrument of ITG decision-making called ‘Effective ITG landscape’. It can help managers to have a good understanding of IT governance and provides guidance for IT governance implementing.

Proposed Practices To Mitigate Significant Mobility Security Risks

Enterprise mobility is emerging as a fast-growing trend worldwide. Numerous risks originate from using mobile devices for business-related tasks and most of these risks pose a significant security threat to organisations information. Information Technology (IT) governance frameworks can provide guidance in managing these risks at a strategic level, but these frameworks do not effectively govern on a technical operational level. Implementation of these frameworks may also be inefficient, as they are generic and do not necessarily cover all the risks relating to a specific technology. This study provides organisations with guidance on how to govern these enterprise mobility security risks in an effective manner at both a strategic and an operational level. Using three IT governance frameworks, this study identified 12 practices that companies can employ to mitigate significant mobility security risks.

Internal control over financial reporting: opportunities using the COBIT framework

Purpose – The purpose of this paper is to analyze how the COBIT framework, integrated within the internal control framework, enables improvement in the quality of financial reporting while helping to reduce or eliminate the material weaknesses (MWs) of internal control over financial reporting (ICFR). The Control Objectives for Information and Related Technology (COBIT) model is a framework for information technology (IT) management and IT governance. It is a supporting toolset that allows managers to bridge the gap between control requirements, technical issues and business risks. Preliminarily, the analysis in this paper illustrates how the Committee of Sponsoring Organizations (COSO) framework impacts on the MWs, highlighting strengths and weaknesses. This paper shows how these limits can be overcome with the use of the COBIT framework. Design/methodology/approach – This is a conceptual paper that aims to highlight the relationship between COBIT and COSO, by illustrating how the IT processes reduce or eliminate the main MW categories. Findings – The analysis indicates that the implementation of the COBIT framework, or more generally the adoption of effective IT controls, provides important benefits to the entire company or organization. IT control objectives have a direct impact on the IT control weaknesses and indirectly on the other categories of material weaknesses. Practical implications – The adoption of the framework allows managers to implement effective ICFR. In particular, the COBIT approach provides managers with a more evolved tool in terms of compliance with the Sarbanes–Oxley Act requirements. This framework also improves the reliability of financial reporting in relation to the requirements of Public Company Accounting Oversight Board’s Auditing Standards No. 2 and 5. Originality/value – The analysis provides an interdisciplinary approach, connecting accounting and information systems themes, and suggest solutions and tools than can help managers to address the internal control weaknesses. This paper addresses an area of relevance to both practitioners and academics and expands existing accounting literature.

How COBIT can Complement ITIL to Achieve BIT

Strategic alignment is a conviction that is considered extremely important in understanding how organizations can apply their arrangement of information technology (IT) into substantial boosts in achievement. To attain alignment advantage, Information Technology Infrastructure Library (ITIL) prepares a framework of best practice approch for IT Service Management in all countries and Control Objectives for Information and Related Technology (COBIT) is an IT governance framework and aiding toolset that permits managers to stretch the gap between control prerequisites, technical matters and business risks. The purpose of this paper is to recognize how COBIT can complement ITIL to attain Business-IT Alignment.

HOW COBIT CAN COMPLEMENT ITIL TO ACHIEVE BIT

Strategic alignment is a conviction that is considered extremely important in understanding how organizations can apply their arrangement of information technology (IT) into substantial boosts in achievement. To attain alignment advantage, Information Technology Infrastructure Library (ITIL) prepares a framework of best practice approach for IT Service Management in all countries and Control Objectives for Information and Related Technology (COBIT) is an IT governance framework and aiding toolset that permits managers to stretch the gap between control prerequisites, technical matters and business risks. The purpose of this paper is to recognize how COBIT can complement ITIL to attain Business-IT Alignment.

Information Technology Governance Framework in the Public Sector Organizations

This paper discusses the framework of IT (Information Technology) governance in the public sector organizations and the factors that contribute to the implementation of IT governance in the province of Gorontalo, Indonesia. The problem that occurs is the absence of such a framework which can provide the basis, functions and limits for the efficient use of IT resources, IT strategic alignment and the management of risk in public organizations. Descriptive approach used to identify the processes and the factors that contribute to the implementation of IT governance. This study shows that the form of the IT governance framework ensuring success is related to achieving organizational goals, strategic alignment, resource management, and risk management in the Indonesian public sector, especially to the province of Gorontalo. The strategic role of IT governance can be an effective solution for making more consistent and transparent decisions about strategies and IT investments in public sectors.

Information Technology Governance Framework in the Public Sector Organizations

Information Technology Governance Framework in the Public Sector Organizations

Corporate governance and the information system: how a framework for IT governance supports ERM

Purpose – The purpose of this paper is to illustrate how information technology (IT) governance supports the process of enterprise risk management (ERM). In particular, the paper illustrates how the Control Objectives for Information and related Technology (COBIT) framework helps a company reach its objectives by integrating and supporting the Enterprise Risk Management by the Committee of Sponsoring Organizations (COSO ERM) framework. Design/methodology/approach – This paper explains how the integration between the two frameworks (COSO ERM and COBIT 5) can represent, for any organization, a good way to achieve the objectives of internal control and risk management and, more generally, corporate governance. Findings – The paper identifies some gaps in the COSO ERM and illustrates how the COBIT framework facilitates the implementation of an adequate system of internal control. Originality/value – The originality of the work presented here is in analyzing the COBIT 5 together with the COSO ERM framework. This paper highlights that is not enough to apply only an internal control framework for achieving the risk management and internal control system objectives. An IT governance framework, such as COBIT 5 is proposed as a tool that support risk management in order to develop an adequate system of internal control.

Implementing Good Governance Principles for the Public Sector in Information Technology Governance Frameworks

In this paper, we are showing how Information Technology (IT) governance frameworks contribute to the implementation of the key principles of the good corporate governance, particularly, in the public sector. We demonstrate that there are numerous links, explicitly and implicitly expressed through a set of IT governance instruments, matching the proposals of good governance principles with the behavioral goals of an IT governance framework implementation. We also provide a real experience of using a set of possible instruments, in our public university, through an IT governance framework based on the ISO/IEC 38500 standard. We also present the maturity of the good governance principles implementation with this set of instruments, after governing IT in our university during the period 2007-2013. We show that using an IT governance framework in a public entity mutually reinforces the key principles of good governance, especially the transparency and accountability goals for the IT assets.

IT Governance and Human Resources Management: A Framework for SMEs

Information Technology (IT) plays an important role in organizations, particularly in small and medium-sized enterprises (SMEs). These firms have a simple structure with less specialized tasks and tight human, financial and material resources, so it is particularly important to use an appropriate IT governance framework (ITG) to such enterprises. This paper shows the results of applying an ITG framework designed for SMEs in a case study focused on IT Human Resources (IT HR) and the lessons learned. Conclusions highlight the importance of the quality of IT HR along with the key role played by related enterprise policies.

Information Technology Governance in Practice

This paper compares implementation frameworks for Information Technology (IT) governance and functions of a Project Management Office (PMO). While there are commonalities, the relational mechanisms called for in IT governance frameworks are omitted from the PMO functions. The authors provide a case study of a PMO at a large municipal government organization where relational mechanisms are incorporated into the risk assessment process through the use of a risk profile spider chart. Drawing conclusions from collaborative practice research, the authors discuss the use and relational aspects of the risk profile spider chart and show how this tool enables boundary spanning between the PMO and other departments by functioning as a boundary object-in-use, increasing the likelihood of buy-in for IT governance decisions. The authors conclude that the tool has potential both as a risk assessment mechanism and a boundary object for building collaboration and thus may be useful for PMOs at other organizations.

Exploring COBIT Processes for ITG in Saudi Organizations An empirical Study

Control Objectives for Information and Related Tech nology (COBIT) has become one of the most important guidelines for information te chnology governance (ITG), which provides organizations with a useful tool to start evaluatin g their own ITG systems. COBIT introduces an ITG framework and supporting toolset that allows IT managers to bridge the gap between control requirements, technical issues and business risks. The objective of this study is to investigate the formality, auditing, responsibility and accountabil ity of implementing COBIT processes for ITG in Saudi organizations. An empirical survey, using a s elf-administered questionnaire, was conducted to achieve these objectives. Five hundred questionn aires were distributed to a sample of Saudi organizations in a selected number of Saudi cities. One hundred and twenty seven valid questionnaires - representing a 25.4 percent respon se rate -were collected and analyzed using the Statistical Package for Social Sciences (SPSS) vers ion 16. While the results of the study reveal that the majority of respondents reported that implement ing ITG COBIT processes and domains is the responsibility of IT departments in Saudi organizat ions, most of the respondents reported that the COBIT processes and domains are neither audited nor formally conducted in their organizations. From a practical standpoint, managers and practitio ners alike stand to gain from the findings of this study. The study provides useful information f or senior management, IT managers, accountants, auditors, and academics to understand the implementation phase and the impact of COBIT on ITG in Saudi organizations.

Entrepreneurial IT Governance

Governance is traditionally viewed as a formal authority structure. Information Technology (IT) governance parallels this in that it refers to the patterns of authority over IT. However, traditional control theories of governance, particularly those applied to IT, may not apply in rural healthcare settings. Healthcare has significantly underinvested in IT. Even today, the vast majority of healthcare transactions occur via telephone, fax, paper, and EDI; much data is not captured, is captured incorrectly or inefficiently, and is difficult to retrieve and use. Employing an established IT governance framework, and working from the fundamental assumption that IT is a vital tool in the capture and use of healthcare data, the authors explore the appropriateness of the traditional IT governance framework within a rural healthcare setting. We present an innovative, non authoritative, relationship-oriented approach for those seeking successful adoption of IT as a means of improving healthcare in rural settings.