{"id":"https://openalex.org/W4403264512","doi":"https://doi.org/10.1002/isd2.12349","title":"The impact of audit on IT governance: A study of the financial services sector in Ghana","display_name":"The impact of audit on IT governance: A study of the financial services sector in Ghana","publication_year":2024,"publication_date":"2024-10-08","ids":{"openalex":"https://openalex.org/W4403264512","doi":"https://doi.org/10.1002/isd2.12349"},"language":"en","primary_location":{"id":"doi:10.1002/isd2.12349","doi":"https://doi.org/10.1002/isd2.12349","is_oa":true,"landing_page_url":"https://doi.org/10.1002/isd2.12349","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/isd2.12349","source":{"id":"https://openalex.org/S2764662733","display_name":"The Electronic Journal of Information Systems in Developing Countries","issn_l":"1681-4835","issn":["1681-4835"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"THE ELECTRONIC JOURNAL OF INFORMATION SYSTEMS IN DEVELOPING COUNTRIES","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/isd2.12349","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5012398351","display_name":"Alexander Ekow Asmah","orcid":"https://orcid.org/0000-0002-0971-040X","observed_orcids":["https://orcid.org/0000-0002-0971-040X"]},"institutions":[{"id":"https://openalex.org/I4210128081","display_name":"Heritage Christian University","ror":"https://ror.org/035vjkd03","country_code":"GH","type":"education","lineage":["https://openalex.org/I4210128081"]}],"countries":["GH"],"is_corresponding":true,"raw_author_name":"Alexander Asmah","raw_affiliation_strings":["Department of Business and Technology Innovation, Heritage Christian University College, Accra, Ghana"],"raw_orcid":"https://orcid.org/0000-0002-0971-040X","affiliations":[{"raw_affiliation_string":"Department of Business and Technology Innovation, Heritage Christian University College, Accra, Ghana","institution_ids":["https://openalex.org/I4210128081"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5024897823","display_name":"Michael E. Kyobe","orcid":"https://orcid.org/0000-0002-8037-8251","observed_orcids":["https://orcid.org/0000-0002-8037-8251"]},"institutions":[{"id":"https://openalex.org/I157614274","display_name":"University of Cape Town","ror":"https://ror.org/03p74gp79","country_code":"ZA","type":"education","lineage":["https://openalex.org/I157614274"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"Michael Kyobe","raw_affiliation_strings":["Department of Information Systems, University of Cape Town, Cape Town, South Africa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Information Systems, University of Cape Town, Cape Town, South Africa","institution_ids":["https://openalex.org/I157614274"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5012398351"],"corresponding_institution_ids":["https://openalex.org/I4210128081"],"apc_list":{"value":4330,"currency":"USD","value_usd":4330},"apc_paid":{"value":4330,"currency":"USD","value_usd":4330},"fwci":2.8635,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.91626298,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"91","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13034","display_name":"Information Systems Education and Curriculum Development","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10734","display_name":"Information and Cyber Security","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/it-governance","display_name":"IT governance","score":0.9700000286102295},{"id":"https://openalex.org/keywords/it-governance-audit","display_name":"IT governance audit","score":0.7940000295639038},{"id":"https://openalex.org/keywords/cobit-5","display_name":"COBIT 5","score":0.7490000128746033},{"id":"https://openalex.org/keywords/financial-services","display_name":"financial services","score":0.5389999747276306},{"id":"https://openalex.org/keywords/financial-institutions","display_name":"financial institutions","score":0.722000002861023},{"id":"https://openalex.org/keywords/governance-maturity","display_name":"governance maturity","score":0.6690000295639038},{"id":"https://openalex.org/keywords/configuration-theory","display_name":"configuration theory","score":0.9179999828338623},{"id":"https://openalex.org/keywords/capability-maturity-model","display_name":"capability maturity model","score":0.8019999861717224},{"id":"https://openalex.org/keywords/it-architecture","display_name":"IT architecture","score":0.8500000238418579},{"id":"https://openalex.org/keywords/ghana","display_name":"Ghana","score":0.4729999899864197}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7143837213516235},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6893043518066406},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6434594392776489},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.5383961796760559},{"id":"https://openalex.org/C2986840890","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial sector","level":2,"score":0.4924245774745941},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.47966766357421875},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.4379889965057373},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3082628548145294}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1002/isd2.12349","doi":"https://doi.org/10.1002/isd2.12349","is_oa":true,"landing_page_url":"https://doi.org/10.1002/isd2.12349","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/isd2.12349","source":{"id":"https://openalex.org/S2764662733","display_name":"The Electronic Journal of Information Systems in Developing Countries","issn_l":"1681-4835","issn":["1681-4835"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"THE ELECTRONIC JOURNAL OF INFORMATION SYSTEMS IN DEVELOPING COUNTRIES","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1002/isd2.12349","doi":"https://doi.org/10.1002/isd2.12349","is_oa":true,"landing_page_url":"https://doi.org/10.1002/isd2.12349","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/isd2.12349","source":{"id":"https://openalex.org/S2764662733","display_name":"The Electronic Journal of Information Systems in Developing Countries","issn_l":"1681-4835","issn":["1681-4835"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"THE ELECTRONIC JOURNAL OF INFORMATION SYSTEMS IN DEVELOPING COUNTRIES","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.47620001435279846,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4403264512.pdf","grobid_xml":"https://content.openalex.org/works/W4403264512.grobid-xml"},"referenced_works_count":90,"referenced_works":["https://openalex.org/W4269405","https://openalex.org/W15607512","https://openalex.org/W120699107","https://openalex.org/W177562614","https://openalex.org/W610069515","https://openalex.org/W991882728","https://openalex.org/W1485555897","https://openalex.org/W1487725643","https://openalex.org/W1504962925","https://openalex.org/W1540854242","https://openalex.org/W1582538398","https://openalex.org/W1597744715","https://openalex.org/W1794264922","https://openalex.org/W1980849679","https://openalex.org/W1986237341","https://openalex.org/W1987430880","https://openalex.org/W1988714291","https://openalex.org/W1989314580","https://openalex.org/W2001254047","https://openalex.org/W2015493345","https://openalex.org/W2031111754","https://openalex.org/W2036890834","https://openalex.org/W2037894668","https://openalex.org/W2039412017","https://openalex.org/W2043794727","https://openalex.org/W2054457601","https://openalex.org/W2063716942","https://openalex.org/W2067384333","https://openalex.org/W2071657476","https://openalex.org/W2074641669","https://openalex.org/W2076821351","https://openalex.org/W2079831140","https://openalex.org/W2084471850","https://openalex.org/W2086210172","https://openalex.org/W2087578737","https://openalex.org/W2088535455","https://openalex.org/W2105112566","https://openalex.org/W2111444541","https://openalex.org/W2118458758","https://openalex.org/W2121073516","https://openalex.org/W2122472409","https://openalex.org/W2134830607","https://openalex.org/W2145767742","https://openalex.org/W2147307405","https://openalex.org/W2162213353","https://openalex.org/W2166212809","https://openalex.org/W2168428143","https://openalex.org/W2296825472","https://openalex.org/W2327665041","https://openalex.org/W2427309783","https://openalex.org/W2489667510","https://openalex.org/W2502644870","https://openalex.org/W2532210497","https://openalex.org/W2540607531","https://openalex.org/W2591793331","https://openalex.org/W2598798227","https://openalex.org/W2737778026","https://openalex.org/W2774213472","https://openalex.org/W2802772536","https://openalex.org/W2884834209","https://openalex.org/W2886573619","https://openalex.org/W2970409300","https://openalex.org/W2971205122","https://openalex.org/W2977392753","https://openalex.org/W2989869757","https://openalex.org/W3017926664","https://openalex.org/W3128046183","https://openalex.org/W3204125862","https://openalex.org/W3216344553","https://openalex.org/W3216403012","https://openalex.org/W4200219656","https://openalex.org/W4210784242","https://openalex.org/W4220665980","https://openalex.org/W4224433982","https://openalex.org/W4232667233","https://openalex.org/W4239921891","https://openalex.org/W4241364745","https://openalex.org/W4250884324","https://openalex.org/W4291214193","https://openalex.org/W4291214315","https://openalex.org/W4294343515","https://openalex.org/W4313010222","https://openalex.org/W4383905594","https://openalex.org/W4387628194","https://openalex.org/W4388148315","https://openalex.org/W4388998836","https://openalex.org/W4391116300","https://openalex.org/W4391752799","https://openalex.org/W4394870606","https://openalex.org/W4403159200"],"related_works":["https://openalex.org/W4291214315","https://openalex.org/W2891905859","https://openalex.org/W3013521358","https://openalex.org/W3121042424","https://openalex.org/W2059597095","https://openalex.org/W2884834209","https://openalex.org/W4385790728","https://openalex.org/W4390838068","https://openalex.org/W4417025899","https://openalex.org/W3216536366"],"abstract_inverted_index":{"Abstract":[0],"In":[1,98],"recent":[2],"years,":[3],"IT":[4,39,56,90,111,125,151,187,192,197,218,227,232],"governance":[5,25,40,57,65,77,91,112,152,157,228,233],"has":[6,18,42,207],"been":[7,19],"a":[8,122],"subject":[9],"of":[10,32,38,55,64,95,119,141,168,181,202,215],"discussion":[11],"among":[12,226],"academics":[13],"and":[14,27,62,81,92,109,134,154,189,194,200,220],"practitioners.":[15],"The":[16,139],"concern":[17],"on":[20,59,170],"the":[21,29,36,52,60,69,72,93,137,142,145,160,171,196,203,213,221],"need":[22,222],"to":[23,50,164,223,235],"implement":[24],"mechanisms":[26,41,78,158,229],"ensure":[28,224],"right":[30],"balance":[31],"these":[33],"mechanisms.":[34,66],"However,":[35],"audit":[37,126],"received":[43],"very":[44],"little":[45],"attention.":[46],"This":[47,175,205],"paper":[48],"aims":[49],"analyse":[51],"overall":[53],"impact":[54],"audits":[58],"maturity":[61,113,153,169],"coherence":[63,225],"Guided":[67],"by":[68],"configurational":[70],"theory,":[71],"researchers":[73],"argue":[74],"that":[75,147],"when":[76],"operate":[79],"coherently":[80],"are":[82],"regularly":[83],"audited,":[84],"there":[85],"will":[86],"be":[87,236],"improvement":[88,176],"in":[89,105,238],"performance":[94],"financial":[96,102,239],"institutions.":[97,240],"this":[99],"study,":[100],"seven":[101,117,179],"services":[103],"companies":[104],"Ghana":[106],"were":[107,130],"reviewed,":[108],"their":[110],"was":[114,177],"assessed":[115],"after":[116,136,178],"months":[118,180],"auditing":[120,149,184,219],"with":[121],"COBIT":[123],"5\u2010driven":[124],"framework.":[127],"Two":[128],"surveys":[129],"conducted,":[131],"one":[132,135,165],"before":[133],"auditing.":[138,182],"findings":[140],"study":[143,206],"confirm":[144],"claim":[146],"regular":[148,217],"improves":[150],"coherence.":[155],"Several":[156],"within":[159],"case":[161],"organizations":[162],"improved":[163,186,195],"higher":[166],"level":[167],"Capability":[172],"Maturity":[173],"Model.":[174],"Regular":[183],"also":[185],"roles":[188],"responsibilities,":[190],"empowered":[191],"personnel":[193],"budgetary":[198],"control":[199],"architecture":[201],"entities.":[204],"implications":[208],"for":[209],"practice.":[210],"It":[211],"emphasizes":[212],"importance":[214],"independent":[216],"if":[230],"effective":[231],"is":[234],"achieved":[237]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-10-10T00:00:00"}
