Abstract
Keeping up with the information technology governance requirements is critical in many listed companies in South Africa. It requires the governance framework to identify the mechanisms which will oversee the use of information technology and manage the risk associated with using information and technology. This study aimed to analyse the information technology governance by listed companies in South Africa. It does so through a case study of selected companies listed in the Johannesburg Stock Exchange (JSE). The present study also focused on the seven principles of information technology governance, which requires the companies to apply the principles or explain the non-application of the principles of the governance of information technology. Using a qualitative study approach, the study adopted a content analysis approach to analyse the governance of information technology by listed companies in South Africa. Such analysis was based on the integrated annual reports for the financial year end 2015, which were published by listed companies in South Africa in order to ascertain the level of application with the principles of information technology governance. Thus, the study revealed that almost ninety percent (90%) of the selected companies adhere to the compliance framework, whereas, ten (10%) are still not applying with the principles of information technology governance. As usual in research, this study is not free from limitation. Thus, the limitation to this study is that it presents a snapshot of information technology governance up until 2015, and these results cannot be extrapolated to other chapters of The King Report on Corporate Governance for South Africa 2009, such as risk management. Further studies could include a review of compliance to The King IV on Corporate Governance for South Africa 2016 and compliance to The King III on Corporate Governance of South Africa 2009 by non-listed entities.
M.Com. (Computer Auditing)