Sylvie Héroux

The Internal Audit Function in Information Technology Governance: A Holistic Perspective

ABSTRACT: The internal audit functions (IAF) role has evolved from traditional (accounting and financial control) to more strategic (governance). The business environment has changed as well, and nowadays relies considerably on information technology (IT). Only a few studies have investigated IT governance from a holistic perspective. Further, no study has closely examined IAF involvement in IT governance as a whole. This study uses a holistic approach to describe IAF involvement in IT governance and to explore the influence of IAF characteristics on this involvement. Survey results indicate that IAF involvement in IT governance structures, processes, and relational capabilities has not fully expanded. Also, IAF resources and IT audit experience, IT personnel and IT training/certification, and interaction between the IAF and board of directors committees influence IAF involvement in overall IT governance. These IAF characteristics influence each dimension of IAF involvement in IT governance differently. ...

Exploring IT Dependence and IT Governance

The purpose of this study is to identify the IT governance mechanisms that are used at different levels of IT dependence (defensive or offensive IT modes) and to compare the degree of their use between these IT modes. The results of a survey suggest that the degree of use of IT governance mechanisms varies by IT mode, and it is greater when a firm is in offensive versus defensive IT mode.

The moderating role of IT-business alignment in the relationship between IT governance, IT competence, and innovation

ABSTRACT Results from a survey of senior executives/officers in charge of IT suggest that while greater IT governance triggers more innovation, IT-business alignment does not moderate this relationship. Executive management IT competence has a direct and positive impact on innovation, and this relationship is stronger when moderated by IT-business alignment. However, regardless of IT-business alignment, innovation is not significantly affected by the board’s IT competence but is positively impacted by IT intensity. This study extends the IS literature on the role of IT in innovation and contributes to the IT governance literature.

Management control and web-based corporate reporting : an empirical exploratory study

While the idea of control packages goes back to the early 1980s, empirical management accounting researchers have been reluctant to examine this broader view of management control. Past research has addressed the use of management control for the organization as a whole, as well as for specific objects of control. While those objects of control typically involve information available for internal uses, we do not know much about the role of management control when the object of control is comprised of information intended to be disclosed outside the organization. This study aims to examine the role of a control package to manage web-based corporate reporting. More specifically, this study aims to examine the antecedents and consequences of a management control package related to web site content. The results suggest that perceived environmental uncertainty and stakeholder orientation are key factors that influence the extent of use of the management control package. Moreover, the extent of use of a management control package is associated with the quality of web site content but not the quantity of information disclosed.

Reporting sur le Web : optimisation de la gestion de contenu des sites web

Le defi strategique auquel les entreprises font face en matiere de reporting sur le Web s’etend au-dela de la communication d’information financiere. Malgre les opportunites offertes par la communication d’information sur le Web, nous connaissons peu les pratiques mises en place pour gerer specifiquement le contenu des sites. A la lumiere d’un sondage effectue aupres de gestionnaires responsables de site web et de l’analyse de sites, nous examinons les pratiques de gestion specifiquement mises en place pour gerer le contenu des sites web et nous explorons la relation entre ces pratiques et differents types de contenu. Les resultats suggerent que les cinq pratiques de gestion a l’etude (i.e., support de la haute direction, decentralisation, standardisation, planification strategique, et suivi) ne contribuent pas toutes dans la meme mesure a la diffusion de tous les types de contenu de sites web. Les gestionnaires sont encourages a identifier la pratique la plus pertinente pour optimiser la gestion d’un contenu en particulier.