This study used a multiple-case study methodology in exploring the status of IT control in the casino gaming industry. The observations of this research should very much represent the overall status of the concerned issues regarding the casino gaming industry of Macao. Having attained a more complete level of IT control not only helps the company in satisfying the concerned regulatory compliance requirements, but also makes IT works more effectively for the companies in helping them to gain the competitive advantage in the fierce competitive environment in the gaming industry. The findings of this research can help the gaming companies to identify the potential enhancement areas of IT control. This study has captured the IT control status of the gaming industry at an initial stage of development in Macao. Further, the results can serve as a solid foundation for future research on the casino gaming industry and extending similar research to be conducted on other industries and government agencies, which are promoting the awareness of the importance of IT control.
