本文為部落格主與師長、同僚合著，數年前發表於《國際審計學雜誌》。研究渉及有效資訊科技（IT）總體管制水準及五項個别機制之關聯。作者由業界審計師處調研，發現有三种機制具特别關聯度：資訊科技督導委員會、髙階管理層在資訊科技中的參予、公司績效考核系統。結論對内審、外審人員，抑或資訊系統審計師或普通審計師，均可適用。

英文摘要如下：

This study examines relations between the overall level of effective information technology (IT) governance and five commonly advocated individual mechanisms of IT governance. It extends the examination of individual IT governance mechanisms to include a wider number of mechanisms, justifies the mechanisms investigated via agency theory, seeks to relate these mechanisms specifically to a perceived overall level of effective IT governance in organizations, and attempts to mitigate the problems of limited generalizability and selection bias by employing a survey and generalized sampling research methodology. The results from a survey of professional auditors reveal significant positive relations between the overall level of effective IT governance and three IT governance mechanisms: IT steering committees, senior management involvement in IT, and corporate performance measurement systems. Ex-post sensitivity analyses reveal that the primary findings are qualitatively similar across internal auditors and external auditors, as well as information systems auditors (IS) and non-IS auditors.

全文請參見以下原始網路内容：

http://onlinelibrary.wiley.com/doi/10.1111/j.1099-1123.2012.00458.x/abstract