ORCID Profile
0000-0002-8119-1982
Current Organisation
Central Queensland University Brisbane Campus
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Publisher: Virtus Interpress
Date: 2014
Abstract: Not-for-Profit (NFP) organizations have specific organizational characteristics as their objectives are ethically motivated and trust is indispensable. Additionally, NFP organizations are often small sized and do not have the expertise to prevent fraud. As a result, an effective risk management is of substantial importance. We use survey data from NFP organizations in Australia and New Zealand (N = 652) to identify factors that influence fraud prevention strategies. Our findings indicate that organizations that have not experienced fraud rely partially on ineffective prevention measures. The occurrence of fraud seems to trigger a learning process that leads to a more sophisticated understanding of internal controls and a more suitable risk management. Our results are applicable to support fraud prevention strategies and are highly relevant for practitioners
Publisher: Virtus Interpress
Date: 2014
DOI: 10.22495/COCV12I1P4
Abstract: IT governance is critical in the current business environment. Boards of directors are ultimately responsible for ensuring the entities they control have appropriate IT facilities. This study develops a model of IT competences boards should have, to achieve appropriate IT governance. The model is then pilot tested, using Ireland as a case study, to evaluate two issues. Firstly, whether these are the appropriate competences current boards need and second, whether boards appear to have those competences. A survey was completed by Chief Information Officers (CIOs) of Irish listed companies. Results indicate the model is an appropriate method with which to evaluate board IT competence, and companies in Ireland appear to be at a satisfactory competence level. The significance of the research is that the model can now be used to evaluate board IT competence in other jurisdictions. Furthermore comparisons of managements’ evaluations and boards’ evaluations can be assessed
Publisher: Virtus Interpress
Date: 2015
Abstract: Information technology (IT) systems are becoming increasingly indispensable for organisations in their daily operations. Organisations therefore invest considerable capital in IT assets to support the IT needs of employees and other stakeholders. As the contemporary global business environment becomes increasingly reliant on IT, the need for IT to be governed effectively and efficiently grows. Boards play a critical role in the governance of organisations, yet despite the continued call for improved IT governance, there has been little research into how boards actually govern IT. Current research indicates boards appear to struggle to understand the state of IT within their companies and/or they lack appropriate IT skills in discussing IT issues. This study therefore assesses IT competences of boards using a model developed from a review of IT competence frameworks in three domains, namely IT organisations/associations, professional accounting associations and academic research. The model is then tested, using Malaysia as a case study to evaluate the level of Board IT competence. Malaysia was chosen in light of the attention drawn to corporate governance in the 9th Malaysia Plan report. A survey instrument extracted from the competences model lists 33 current critical IT issues facing boards. It then asked chief information officers (CIOs) of companies, to evaluate the importance of each issue and the level of competence their board has to deal with them. The results appear to show that there is a difference in the ranking of importance of issues and the level of IT competence boards currently hold based on what CIOs consider appropriate within a company. The findings will contribute to the research base on board IT competences from a Malaysian perspective thus highlighting areas for further improvement. If successful, the model can then be used to evaluate the state of IT governance in other international domains
No related grants have been discovered for Peter Best.