Start Date
16-8-2018 12:00 AM
Description
Despite the potential benefits of IT Governance and its regular auditing, there have been criticisms that IT auditors do not audit IT governance mechanisms to the expectation of shareholders. Also, there has been little practice-based research in this area and low application of theory. Drawing upon the six theories, this study uses an integrative framework which explains all the constructs of IT governance. The study also uses a practice-based research approach by adopting the Delphi technique to assess the challenges of IT governance auditing in Ghana. By conducting a practice-based research with theoretical grounds, the study offers new insights that bridge the gap between theory and practice within the context of IT governance auditing. The results show the dominance of challenges emanating from the board of directors and their activities. As a contribution to knowledge, this study responds to the recognised need for more research on IT governance auditing.
Recommended Citation
Asmah, Alexander and Kyobe, Michael, "A Practice-Based Study on the Challenges of IT Governance Auditing in Ghana" (2018). AMCIS 2018 Proceedings. 4.
https://aisel.aisnet.org/amcis2018/AccountingIS/Presentations/4
A Practice-Based Study on the Challenges of IT Governance Auditing in Ghana
Despite the potential benefits of IT Governance and its regular auditing, there have been criticisms that IT auditors do not audit IT governance mechanisms to the expectation of shareholders. Also, there has been little practice-based research in this area and low application of theory. Drawing upon the six theories, this study uses an integrative framework which explains all the constructs of IT governance. The study also uses a practice-based research approach by adopting the Delphi technique to assess the challenges of IT governance auditing in Ghana. By conducting a practice-based research with theoretical grounds, the study offers new insights that bridge the gap between theory and practice within the context of IT governance auditing. The results show the dominance of challenges emanating from the board of directors and their activities. As a contribution to knowledge, this study responds to the recognised need for more research on IT governance auditing.