Enterprise Architecture: A Pillar in an Integrated Framework to Measure the Internal Control Effectiveness in the Oil & Gas Sector

Mohamed Akoum () and Véronique Blum ()
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Mohamed Akoum: Grenoble Ecole de Management
Véronique Blum: Université Grenoble Alpes

A chapter in ICT for a Better Life and a Better World, 2019, pp 347-363 from Springer

Abstract: Abstract Enterprise Architecture (EA) has always been considered as a bridge linking the technical domain of an organization with its core business. EA has evolved from information system architecture predominant in IT to a business tool. This paper proposes using the methods put forward by this practice to gain operational insight into the Oil & Gas industry. We used Zachman EA framework as one of four pillars of an integrated framework to measure the Internal Control Effectiveness of Petroleum companies. Following the Evidence-Based Management (EBM) methodology, we create a new tool by applying the methodical thinking of EA on COSO’s Internal Control framework. The outcome is an integrated framework named ICEMF (Internal Control Effectiveness Measurement Framework).

Keywords: Internal control; Enterprise architecture; COSO; Corporate governance; Petroleum; Performance rating (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-030-10737-6_23

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DOI: 10.1007/978-3-030-10737-6_23

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