TRINOMIAL ANALYSIS: INFORMATION TECHNOLOGY GOVERNANCE,INTERNAL AUDIT AND KNOWLEDGE AUDIT.
Alonso Pérez-Soltero, Clébia Ciupak, Adolfo Alberto Vanti · International Conference on Information Systems, Technology and Management · 2008
This work from a theoretical perspective explores the relation between information technology governance and the audit from a perspective of knowledge audit. The aim of the present article is to analyze the trinomial: information technology governance, intern audit and knowledge audit. This analysis collaborates as an improvement of a framework of information technology governance. This theoretical study concludes that intern audit and knowledge audit are two fundamental tools for information technology governance to give information to reach a transparency of the organizational activities, announce his results and to attend to international regulations as well as to inform his own stakeholders.