Rubino, Michele; Vitolla, Filippo; Garzoni, Antonello - In: Management Research Review 40 (2017) 2, pp. 218-234
enable to improve the control environment assessment and implementation. Findings The analysis indicates that the … of IT control contributes to a better assessment of the individual components of the control environment. IT controls …-based processes and associated risks. This improves the understanding of the key aspects connected to the control environment. The …