Internal control framework for a compliant ERP system

Managers are responsible for providing effective information technology governance of the software development process. Ineffective governance leads to serious resource misallocations and negative consequences concerning Sarbanes-Oxley compliance. In order for managers to make informed decisions about software development projects, they often need more information than is available through normal information channels, that is, they need an in-depth review of the at-risk project. Such in-depth reviews, however, are costly. Hence, accurate identification of at-risk projects for in-depth review is critical to management's ability to govern. This research considers how two factors, information load and time pressure, affect the quality of the project-selection process. We examine quality by observing the decision strategies involved and then relating these strategies to subsequent decision making. An experiment was conducted with experienced information systems auditors using a combination of policy-capturing and computerized process-tracing techniques. The participants in our study cope with information overload by accelerating their decision-making process and adopting noncompensatory decision processes. Contrary to prior research, our process-tracing analysis suggests that participants rarely filter information, thus implying that decision makers are unable to process all the information. Coping by resorting to noncompensatory strategies did not decrease decision quality unless combined with accelerated information processing. Participants also increase their weight on the software project risk factors that they repeatedly access and that they view for longer periods of time. The theoretical contributions and practical implications regarding what actions managers can take to reduce the negative impact of information overload are discussed.

The Effects of Information Overload on Software Project Risk Assessment

An Internal Control Perspective on the Market Value Consequences of IT Operational Risk Events

In 2010, competence-based education was introduced in the physiotherapy education programme at the University of Ljubljana, Faculty of Health Sciences. Competencies are described as the set of knowledge, skills and attitudes required for professional functioning. The purpose of the study was to determine students' perceptions of their competencies acquired at the university and in the clinical setting after a three-year physiotherapy course. The students who participated in this study were enrolled in the undergraduate physiotherapy course offered by the Faculty of Health Sciences at the University of Ljubljana. Fifty-three subjects, 8 males and 45 females, with an average age of 23.8 years (range 22 to 29 years) completed the questionnaire. Physiotherapy competency scale format was used to develop questionnaire for this study. Means and standard deviations were calculated for the overall perception of the students' competencies. Kendall's tau-b and Pearson correlations were calculated (P < .01) for the relationship between students' demographic characteristics and perceptions of their competence. Students' perceptions of their overall competencies averaged 3.58 (.68). The mean of the competencies acquired at the university and in the clinical setting were 3.41 (.74) and 3.74 (.68), respectively. Perceived competence appeared to increase in the clinical setting. This result was expected because students gain a more accurate picture of the complexity of the workplace and can more accurately compare their own competence to the demands of the workplace. To get a more accurate picture of the developmental process of individual students after a three-year course, a longitudinal study would be needed. to examine how graduate physiotherapy students perceive their own professional competence acquired at university and in clinical settings. Our study showed that

Innovative issues and approaches in social sciences

Purpose – The purpose of this paper is to explore the importance and implementation of the Control Objectives for Information and Related Technology (COBIT) processes in Saudi organizations.Design/methodology/approach – An empirical survey, using a self‐administered questionnaire, was conducted to achieve this purpose. A total of 500 questionnaires were distributed to a selected sample of organizations in Saudi Arabia. Of these, 127 valid questionnaires – representing 25.4 percent response rate – were collected and analyzed using the Statistical Package for Social Sciences (SPSS) version 16.Findings – The results of this paper reveal that the majority of respondents perceive the importance of the COBIT processes and domains, but a lower percentage believe that such processes are adequately implemented in their organizations. It is observed that banks, financial institutions, and service organizations show more concern and application of COBIT processes compared with other organizations. The results also r...

Exploring the importance and implementation of COBIT processes in Saudi organizations: An empirical study

Several sections of the Sarbanes— Oxley Act of 2002 (SOX) directly affect the governance of the information technology (IT) organization, including potential SOX certification by the chief information officer, Section 404 internal control assessments, “rapid and current” disclosures to the public of material changes, and authentic and immutable record retention. The Securities and Exchange Commission (SEC) requires publicly traded companies to comply with the Treadway Commission's Committee of Sponsoring Organizations (COSO) that defines enterprise risk and places security as a critical variable in enterprise risk assessment. Effective IT and security governance are examined in terms of SOX compliance. Motorola IT security governance demonstrates effective structures, processes, and communications; centralized security leaders participate with Motorola's Management Board to create an enabling security organization to sustain long-term change.

Sarbanes—Oxley and Enterprise Security: IT Governance — What It Takes to Get the Job Done

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Sarbanes—Oxley and Enterprise Security: IT Governance — What It Takes to Get the Job Done