Rethinking the Concept of IT Governance

2019 ◽  
Vol 10 (2) ◽  
pp. 53-73
Author(s):  
Rodrigo Franklin Frogeri ◽  
Daniel Jardim Pardini ◽  
Ana Maria Pereira Cardoso ◽  
Pedro dos Santos Portugal Júnior ◽  
Fabrício Pelloso Piurcosky ◽  
...  
Keyword(s):  
Information Technology ◽  
Corporate Governance ◽  
Information Systems ◽  
Information Technologies ◽  
Central Element ◽  
Organizational Studies ◽  
Lexical Analysis ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Concept Of Information

The concept of information technology governance (ITG) was developed with foundations in organizational studies on corporate governance, but with a central element (information technology/information systems) in the field of information systems (IS). The ITG concept has become broad and ambiguous with inaccurate assessments leading researchers to adopt a nominal view of the theme. The ITG has a weak theoretical and ontological basis and its concept in the literature is not clear. Thus, the authors established as a research aim to analyze and discuss the composition of the ITG concept in an interdisciplinary perspective. The literature of governance, corporate governance, and IS were used as the basis for the analysis of the formation of the ITG concept. ITG studies were consulted and 79 textual corpora were analyzed in light of the techniques of content and lexical analysis. The analyses allowed rethinking the concept of ITG by considering that the theme must include both governance mechanisms and have a central element that represents the Information Technologies or Information Systems.

scholarly journals Analisis Information Technology Governance Pada PT. Pertamina (Persero)

2013 ◽  
Vol 5 (1) ◽  
pp. 52
Author(s):  
Sisilia Thya Safitri
Keyword(s):  
Information Technology ◽  
Corporate Governance ◽  
It Governance ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Code Of Corporate Governance

Information Technology Governance (IT Governance) merupakan faktor penting bagi organisasi atau perusahaan dalam memanfaatkan teknologi informasi. Adanya IT Governance akan memberikan jaminan bahwa pemanfaatan teknologi informasi dapat sejalan dengan tujuan organisasi. PT. Pertamina (Persero) sebagai perusahaan minyak berskala nasional yang telah berkomitmen untuk memberikan kontribusi yang terbaik bagi perekonomian Indonesia telah melakukan transformasi perusahaan menjadi dua tema besar, yaitu fundamental dan bisnis. Untuk mendukung komitmen tersebut, maka diperlukan peran IT yang besar. Pada Code of Corporate Governance PT.Pertamina, dicantumkan mengenai pentingnya penerapan IT Governance dalam mendukung proses bisnis yang dilakukan PT. Pertamina.

scholarly journals The Effect of Information Technology Governance and Enterprise Risk Management on the Performance of State-Owned Enterprises in Non-Public Financial Fields Moderated by Corporate Governance

2020 ◽  
Vol 2 (4) ◽  
pp. 446-466
Author(s):  
Mochamad Muslih ◽  
Iis Sugianti ◽  
Daulat Freddy Simanjuntak ◽  
Dedi Rianto Rahadi
Keyword(s):  
Information Technology ◽  
Risk Management ◽  
Corporate Governance ◽  
Firm Performance ◽  
Audit Committee ◽  
Information Technology Management ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Analysis Technique ◽  
Enterprise Risk

The use of information technology is a necessity and a challenge in this 4th-millennium era. Companies that do not want to use technology that suits their needs will be left behind. The Indonesian government has also required the use of appropriate information technology. The purpose of this study is to evaluate the implementation of the Ministry of SOE Regulation No.  Per 02 / MBU / 2013 concerning guidelines for the preparation of information technology management of State-Owned Enterprises (SOE) in the field of non-public finance and the implementation of risk management to SOEs that are moderated by corporate governance. The population in this study is State-Owned Enterprises (SOE) in the financial sector. The research sample of 17 SOEs was sampled with the purposive sampling method. The analysis technique used is multiple linear regression. The results showed that IT Governance does not affect firm performance. ERM significantly influences firm performance. Corporate governance that is proxied by the number of audit committee meetings does not moderate IT governance's influence on firm performance and does not mild ERM's effect on firm performance.

scholarly journals Cici Cahyanti 165100109,Audit

2020 ◽  
Author(s):  
cici cahyanti
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Business Processes ◽  
It Governance ◽  
System Implementation ◽  
Maturity Level ◽  
Technology Governance ◽  
Information Technology Governance ◽  
National Bank ◽  
Effectiveness And Efficiency

AbstractBCA is a national bank established in 1957 and has continued to grow. Nowadays the bank has supported business processes in various companies, such as the use of attendance information systems. During this system implementation, it has been running to support the procedures of attendance activities. The purpose of this research is to get an overview of the performance of information technology governance in order to determine the extent of maturity level which is currently running, with a few aspects to consider such as effectiveness and, efficiency. The conclusion that can be drawn from the research that has been done is IT governance at the BCA has been done, although still run optimally within each IT process contained in the sub domain Monitor Evaluate Assess (MEA) on average was at 3.0 (defined process) for sub domain DS1, DS5, DS10 and ME2.Keywords— Audit SI, Absensi, BCA, COBIT 4

scholarly journals The Impact of Information Technology Governance in Reducing Cloud Accounting Information Systems Risks in Telecommunications Companies in the State of Kuwait

2021 ◽  
Vol 15 (1) ◽  
pp. 143
Author(s):  
Mohammad Z. M. Alotaibi ◽  
Mohammad F. E. Alotibi ◽  
Omar M. F. Zraqat
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Study Population ◽  
The State Of Kuwait ◽  
The Impact ◽  
Telecommunications Companies

This study aims to identify the impact of information technology governance in reducing cloud accounting information systems Risks in Kuwaiti telecommunications companies. The study population represented by all Kuwaiti telecommunications companies, which number (3) companies. The sampling unit consisted of workers in the upper and middle management of Kuwaiti telecommunications companies. The researcher distributed (327) questionnaires electronically, the researcher retrieved (291) questionnaires, of which (269) were valid for statistical analysis. The results indicated that the relative importance of all dimensions of information technology governance. The results demonstrate the importance of the role of information technology governance in reducing cloud accounting information systems risks. Also, that all information technology governance dimensions (Align, Plan and Organize, Build, Acquire and Implement, Deliver, Service and Support, Monitor, Evaluate and Assess) affect the cloud accounting information systems risks reduction in Kuwaiti telecommunications companies.

scholarly journals Accounting Information Security and IT Governance Under COBIT 5 Framework: A Case Study

Webology ◽  
2021 ◽  
Vol 18 (Special Issue 02) ◽  
pp. 294-310
Author(s):  
Qayssar Ali Al-Fatlawi ◽  
Dawood Salman Al Farttoosi ◽  
Akeel Hamza Almagtome
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Information Security ◽  
Accounting Information ◽  
It Governance ◽  
Accounting System ◽  
Accounting Information Systems ◽  
Technology Governance ◽  
Information Technology Governance

This paper aims to explore the role of applying information technology governance using the COBIT 5 framework in improving the security of accounting information systems. The paper also aims to assess the level of governance of information technology in the Trade Bank of Iraq TBI through COBIT 5 processes, including 4 dimensions of planning and organization, acquisition and implementation, support and delivery, and monitoring. The study uses a qualitative approach through a case study conducted at the Iraqi Bank of Commerce. The results show that applying the COBIT 5 governance mechanisms of information technology reduces data processing risks and improves automated accounting information systems' security. The results also show that the Trade Bank of Iraq can implement the COBIT 5 Framework. Also, the accounting system used in the Bank has all the features of information technology governance that, on the one hand, ensure confidentiality of customer information and, on the other hand, prevent the system from penetrating. The results of the current study provide a better understanding of stakeholders on the nature of IT governance in the light of the COBIT 5 framework and its role in enhancing accounting information security.

scholarly journals Implementation of Information Technology Governance Based on CoBIT Framework 5. Case Study: Bureau of Information Systems & Technology-Buddhi Dharma University

Tech-E ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 43
Author(s):  
Riki Riki
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Business Development ◽  
Current Level ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Level 3 ◽  
Level 2 ◽  
Capability Level

The purpose of writing, to determine the level of capability in the Bureau of Information Systems & Technology at Buddhi Dharma University. Analyzing the achievement of its capability level and assisting BSTI in implementing international standardized IT governance. The methodology used is the CoBIT 5 framework as a measure of capability level guidance. The result is that the current level of BSTI capability is 2.027 which means at level 2 (managed process), the standard is at level 3. Conclusion that BSTI has been managed and implemented correctly, although the achievement of the level of capability is still in the middle position due to the lack of competition that forced Buddhi Dharma University to do business development.

The Relationship Between Digital Forensics, Corporate Governance, IT Governance, and IS Governance

2011 ◽  
pp. 243-266 ◽  
Author(s):  
S.H. (Basie) von Solms ◽  
C.P. (Buks) Louwrens
Keyword(s):  
Information Technology ◽  
Corporate Governance ◽  
Information Security ◽  
Digital Forensics ◽  
It Governance ◽  
Security Governance ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Information Security Governance ◽  
The Relationship

The purpose of this chapter is twofold: Firstly, we want to determine the relationships, if any, between the discipline of digital forensics and the peer disciplines of corporate governance, information technology governance, and information security governance. Secondly, after we have determined such relationships between these disciplines, we want to determine if there is an overlap between these disciplines, and if so, investigate the content of the overlap between information technology governance and digital forensics.Therefore, we want to position the discipline of digital forensics in relation to corporate governance, information technology governance, and information security governance, and describe in detail the relationship between information technology governance and digital forensics.

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