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

In: ICT for a Better Life and a Better World

Author

Listed:
  • Mohamed Akoum

    (Grenoble Ecole de Management)

  • Véronique Blum

    (Université Grenoble Alpes)

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).

Suggested Citation

  • Mohamed Akoum & Véronique Blum, 2019. "Enterprise Architecture: A Pillar in an Integrated Framework to Measure the Internal Control Effectiveness in the Oil & Gas Sector," Lecture Notes in Information Systems and Organization, in: Youcef Baghdadi & Antoine Harfouche (ed.), ICT for a Better Life and a Better World, pages 347-363, Springer.
    • Handle: RePEc:spr:lnichp:978-3-030-10737-6_23
    DOI: 10.1007/978-3-030-10737-6_23
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