Critical Factors Affecting the Evaluation of Information Control Systems with the COBIT Framework

This paper empirically investigates the factors affecting auditors in evaluating information technology (IT) control structures by employing the COBIT framework, a popular IT internal control with integrated platform, and examines the relationship between monitoring function and other COBIT dimensions. The results of our empirical analysis indicate that key factors of IT governance endorsed by certified public accountants (CPAs) in Taiwan match fairly well with those prescribed in the COBIT framework. CPAs can utilize COBIT as a guideline for developing their approach to internal control structure and further limiting their audit liabilities.     

Studies to Evaluate COBIT's Contribution to Organisations: Opportunities from the Literature, 2003–06

Information Technology control frameworks such as the Control Objectives for Information and Related Technology (COBIT) are designed to promote effective IT governance. This paper guides future scholarly evaluations of COBIT by identifying gaps in, and facilitating, research. It uses a framework to update a classification of the COBIT literature, by examining publications that report on how COBIT has been used in organisations. The findings from content analysis of extensive printed resources carried out on three occasions between 2003 and 2006 suggest that very few academically‐focused evaluations of COBIT implementations have been undertaken, despite COBIT's extensive use in organisations throughout the world. Analysis points to growing acceptance of COBIT by both academics and practitioners, as well as a maturation in practitioner discussion of the framework. However, considerable potential exists for academic research that evaluates COBIT's effectiveness, to determine COBIT's value for organisations.     

Factors that affect consumers' cross-buying intention: A model for financial services

Cross-buying behaviour in retail banking is receiving increasing research attention. Most studies on relationship development however revolve around relationship depth and length, while there has been hardly any work on the factors that affect relationship breadth. This research proposes and subsequently tests through structural equation modelling a model of factors that affect customers' intention of cross-buying retail financial services. The study yielded rich research results. Most notably, it demonstrated the centrality of image and trust in the formation of cross-buying intention and also showed that customers' cross-buying intention is formed by a combination of interrelationships among the four variables in the model, which should all act simultaneously.     

Defining the proposed factors for small business online banking: Interviewing the IT professionals

Small business customers that use electronic services are potentially more profitable than those who do not. ¹ For banking and financial institutions, understanding small business customers' online behaviours and preferences will be one of the key drivers to successfully reach this segment efficiently and economically. Following a proven construct development methodology, this preliminary study completes the first steps by conducting interviews with information technology professionals. These information technology professionals were directly involved in the support of websites operated by several large banking organisations located in the southeastern United States. The information gathered from the subject group provides a foundation for the discussions as to how those organisations support, or fail to support, the delivery of electronic banking to small businesses, factors are proposed to define the construct of what constitutes successful small business online banking relationships.     

Customers' perceived value for private and state-controlled Hellenic banks

Under conditions of increasing competition banks try to improve their customers' level of satisfaction in order to create strong preferences and hence increase their customers' loyalty. This paper is based on data drawn from 1,470 questionnaires completed by customers of both private and state-controlled banks in various areas of Attica. It looks at the bank customers' satisfaction but focuses mainly on their perceived value from the banking services received. A first analysis of the data collected shows that state-controlled bank customers are older, with lower education and lower income. Additionally, state-controlled banks show lower proportions of very pleased customers and high proportions of displeased customers. A principal component analysis performed on the data related to perceived value has defined three main factors: professional service, marketing efficiency and effective communication, which have then been used as the basis for comparing the customers' perceived value between the two types of bank. The main findings of this analysis show that state-controlled bank customers enjoy a higher perceived value in the case of marketing efficiency (mainly due to the wider network and the favourable pricing policy) whereas private bank customers enjoy a higher perceived value in the case of professional service and effective communication.     

银行监管对银行发展的影响

本文以银行发展为因变量,银行监管系列措施为自变量,影响银行发展的其他重要因素为控制变量,构建了银行发展与银行监管的关系模型,利用数十个国家的数据实证检验了银行发展与银行监管的关系.结果表明:银行业外部治理和监管部门独立性均能够显著促进银行发展;资本监管和官方监管对银行发展的作用不明显,银行业务活动的过高限制不利于银行长...     

Electronic commerce and the marketing of Internet banking in the UK

Recent market research findings and financial services consultants' reports have signalled that electronic commerce will play an increasingly important role in consumers' future financial lives. This paper discusses such evidence and seeks to contextualise the debate on the future of banking through a discussion of consumers' financial behaviour, the UK Government's position and an analysis of UK financial providers' current marketing of Internet banking services to consumers.     

Internal and external influences on IT control governance

This study provides empirical evidence on the effects of internal and external governance on IT control quality proxied by IT related material weaknesses. IT control governance is defined as the leadership and organizational structures and control processes which ensure that the company's IT sustains and extends the company's strategies and objectives. Specifically, we examine the influence of senior management, the board of directors, and audit committees regarding IT control governance. We find that companies with more IT-experienced senior managers, with CIO positions or longer tenured CIOs and with higher percentages of independent board directors are less likely to have IT material weaknesses. We also provide partial evidence that more IT-experienced audit committee members are associated with less IT material weakness. The results suggest that both internal and external governance serve important roles in IT control quality.     

Communication and control in outsourced IS development projects: Mapping to COBIT domains

Internal control over information technology (IT control) in complex outsourced information system development (ISD) projects is an ambiguous and sensitive issue. In this study we bring together Information Systems and Accounting perspectives to investigate how internal controls are incorporated into existing communication practices in outsourced ISD projects. The paper proposes that tools used for client-vendor communication are capable of supporting some of the IT control functions governed by the COBIT framework. In addition, it analyzes the influence of project complexity on the performance of communication tools as informal IT controls. Perceptual field data for the analysis were collected from project managers through an online survey instrument.The findings suggest that control objectives and types of project complexity are each supported by different communication tools. The level of support varies across communication tools categories and control objectives. Early analysis of a project's complexity can help with selection of communication tools which reinforce project support of control objectives while improving communication between client and vendor.