Digitization is fundamentally changing how organizations create and deliver business value, with information technology (IT) leveraged to improve business processes and controls. Its pervasive effects upon organizations’ risk exposures and performance requires boards’ prudent and integrated consideration of the resultant IT opportunities and risk management. However, IT governance research suggests that boards’ governance of IT is more commonly delegated and relegated to management and committees than integrated as part of their corporate governance practices. In response, our study contributes timely and structured understanding of boards’ roles and the mechanisms required for IT governance to become an integrated component of corporate governance.

中文翻译：

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IT 治理成为公司治理不可或缺的组成部分所需的董事会角色


数字化正在从根本上改变组织创造和交付业务价值的方式，利用信息技术 (IT) 来改进业务流程和控制。它对组织的风险暴露和绩效产生普遍影响，要求董事会谨慎、综合地考虑由此产生的 IT 机会和风险管理。然而，IT 治理研究表明，董事会对 IT 的治理通常被委托给管理层和委员会，而不是作为公司治理实践的一部分。作为回应，我们的研究有助于及时、结构化地理解董事会的角色以及 IT 治理成为公司治理的一个组成部分所需的机制。