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الرئيسية > Information Technology Governa...>الوصف

Information Technology Governance as an Approach to Reduce Risks of Outsourcing of Internal Audit and Information Technology: An Applied Study

المصدر: مجلة الدراسات والبحوث المحاسبية
الناشر: جامعة بنها - كلية التجارة - قسم المحاسبة
المؤلف الرئيسي: Abu Mousa, Ahmed Abdel-Salam (Author)
مؤلفين آخرين: Kamel, Salah Mohamed (Co-Author) , Hasan, Heba Abdelaleem Mahmoud (Co-Author)
المجلد/العدد: ع2
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2022
الشهر: ديسمبر
الصفحات: 579 - 611
ISSN: 2682-1915
رقم MD: 1405660
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
التكنولوجيا الحديثة | نظم المعلومات المحاسبية | إدارة المخاطر | حوكمة المعلومات
كلمات المؤلف المفتاحية:
IT Outsourcing | Internal IT Audit Outsourcing | IT Governance
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المستخلص: The main objective of this research is to examine the potential role of IT governance (ITG) in reducing the risks of outsourcing for IT and internal IT audit in the Egyptian business organizations. This objective will be achieved through identifying the nature and types of the most important potential risks of IT outsourcing (ITO) in the Egyptian business organizations; clarifying the impact of internal IT audit outsourcing on increasing the potential risks challenging the Egyptian business organizations, and introducing a proposed approach for ITG in order to reduce the risks of IT and internal IT audit outsourcing through implementing effective ITG mechanisms (structures, processes, and relational mechanisms) in the Egyptian business organizations. An applied study using a questionnaire is conducted to explore the potential role of ITG to reduce the risks of both IT and internal IT audit outsourcing in the Egyptian organizations. The questionnaire was distributed on a sample of 254 respondents consists of academic staff were recruited in Egyptian universities, external auditor, internal auditor and chief information officers (CIOS) in the Egyptian business organizations, and 238 vialed questionnaires are analyzed. The applied study has reached a number of findings: first, adapting ITO increases the risks facing the Egyptian business organizations. Second, adapting internal IT audit outsourcing increases the risks facing the Egyptian business organizations. Third, the study findings proved that adapting ITG reduces the potential risks of IT outsourcing in the Egyptian business organizations. Finally, the study found that adapting ITG reduces the potential risks of internal IT audit outsourcing in the Egyptian business organizations.
ISSN: 2682-1915

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