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AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN ITGC, COMPLIANCE, AND IT-RELATED RISK IN CHINA
WING HAN BRENDA CHAN; KIN-MENG SAM; DAN LIU
2018
Source PublicationJournal of Information Technology Management
ISSN1042-1319
VolumeXXIXIssue:2Pages:1-21
Abstract

This research proposes a deductive-nomological model studying whether the mitigation of IT-related risks and regulatory compliance can be achieved through information technology general controls (ITGC). A quantitative survey was conducted with enterprises in China. Research findings suggest that effective ITGC help organizations meet regulatory requirements. Sound regulatory compliance helps promote a stronger IT control environment. Yet many Chinese enterprises with ITGC and complying with regulations show weak intention to the mitigation of IT-related risks. Without a risk-based internal control system, compliance itself does not contribute to the goal of risk mitigation. Chinese enterprises need to enhance their IT control ability and to learn to be more risk-oriented in order to cope with ever increasing IT-related risks.

KeywordInformation Technology General Controls (Itgc) It Control It-related Risks Compliance Committee Of Sponsoring Organizations Of The Treadway Commission (Coso)
Language英语
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Document TypeJournal article
专题DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
AffiliationUNIVERSITY OF MACAU
First Author AffilicationUniversity of Macau
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WING HAN BRENDA CHAN,KIN-MENG SAM,DAN LIU. AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN ITGC, COMPLIANCE, AND IT-RELATED RISK IN CHINA[J]. Journal of Information Technology Management,2018,XXIX(2):1-21.
APA WING HAN BRENDA CHAN,KIN-MENG SAM,&DAN LIU.(2018).AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN ITGC, COMPLIANCE, AND IT-RELATED RISK IN CHINA.Journal of Information Technology Management,XXIX(2),1-21.
MLA WING HAN BRENDA CHAN,et al."AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN ITGC, COMPLIANCE, AND IT-RELATED RISK IN CHINA".Journal of Information Technology Management XXIX.2(2018):1-21.
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