- Title
- IT risk management disclosure in the integrated reports of the Top 40 listed companies on the JSE Limited
- Creator
- Hohls-du Preez, Covanni
- Subject
- Information technology - Risk management, Information technology - Security measures, Financial risk management, Auditing - Data processing
- Date
- 2016
- Type
- Masters (Thesis)
- Identifier
- http://hdl.handle.net/10210/245826
- Identifier
- uj:25469
- Description
- M.Com. (Computer Auditing), Abstract: Information Technology (IT) has become an integral part of virtually all modern day organisations. The advent of IT has given rise to numerous benefits which increase productivity and efficiency in the workplace, however, IT also brings with it significant risks that can have an impact on an organisation’s ability to function as a going concern. Organisations, especially those listed on the Johannesburg Stock Exchange (JSE), are required to submit an Integrated Report (IR) on an annual basis in which they indicate how they used the resources at their disposal to create value for the organisation and its stakeholders during the year under review. The IR is also a forward-looking document, as opposed to the traditional, backward-looking reports. The purpose of this study is to analyse the Integrated Reports of the Top 40 listed organisations on the JSE and determine the extent to which IT risks are disclosed in their IR and whether the way these risks are managed is also included in the IR as required by the IR Framework. This is done by means of an empirical study consisting of a content analysis of the IRs of the Top 40 listed companies on the JSE. The results of the analysis indicate that more than half of the companies in the sample included IT risk as part of their material risks and outlined appropriate and detailed processes that are followed by the company to manage those IT risks.
- Contributor
- Marx, D.B., Prof.
- Language
- English
- Rights
- University of Johannesburg
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