Linking Operational IT failures to IT control weaknesses

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Abstract

Operational IT failures have significant negative impacts on firms but little is known about their origins. Building on accounting research linking adverse operational events to SOX-disclosed control weaknesses (CWs) over financial reporting, we study the origins of IT failures in relation to IT-CWs. We use a sample of 212 operational IT failures where the confidentiality, integrity, or availability of data assets and functional IT assets (hardware, networks, etc.) has been compromised. We find that IT failures are linked to a relatively small set of IT-CWs, where each IT failure type is linked to a distinctly different subset of IT-CWs. Moreover, IT failures that are more harmful to the firm are found to be associated with IT-CWs that are more severe in the sense that they are more difficult to remediate.

Original languageEnglish (US)
Title of host publication2015 Americas Conference on Information Systems, AMCIS 2015
PublisherAmericas Conference on Information Systems
ISBN (Electronic)9780996683104
StatePublished - 2015
Event21st Americas Conference on Information Systems, AMCIS 2015 - Fajardo, Puerto Rico
Duration: Aug 13 2015Aug 15 2015

Other

Other21st Americas Conference on Information Systems, AMCIS 2015
CountryPuerto Rico
CityFajardo
Period8/13/158/15/15

Keywords

  • CobiT
  • Information systems risk
  • It control weaknesses
  • Operational IT failure

ASJC Scopus subject areas

  • Computer Science Applications
  • Information Systems

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  • Cite this

    Benaroch, M., & Chernobay, A. (2015). Linking Operational IT failures to IT control weaknesses. In 2015 Americas Conference on Information Systems, AMCIS 2015 Americas Conference on Information Systems.