التفاصيل البيبلوغرافية
| العنوان: |
Drivers for the maturity of integrated governance in organizations—An empirical investigation. |
| المؤلفون: |
d'Arcy, Anne1 (AUTHOR) anne.darcy@wu.ac.at, Eulerich, Marc2 (AUTHOR) |
| المصدر: |
International Journal of Auditing. Jul2024, Vol. 28 Issue 3, p485-499. 15p. |
| مصطلحات موضوعية: |
*DATA integrity, *LOSS control, *INTERNAL auditing, EVIDENCE gaps |
| مستخلص: |
This paper sheds light on the factors driving the maturity levels of integrated governance by analysing survey responses from 148 companies that reported on their efforts to coordinate and align their separated assurance functions. When an organization's assurance functions lack coordination, it can lead to challenges like isolated risk functions, incomplete risk coverage and redundant controls. Integrated governance aims to incorporate and optimize on organization's assurance functions to support an effective risk control environment and the integrity of information used by management and the governing bodies. Despite this goal, research indicates that no organization has achieved a mature level of integrated governance yet. To address this research gap, we identify key drivers for integrated governance maturity such as the awareness of integrated governance within the organization, the implementation of the Three Lines (of Defense) Model and the maturity levels of subsystems, that is, the risk management function and the internal control system. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Business Source Index |