Introduction
Business operations, including managerial decision-making and executive-level strategizing, include a fundamental reliance on secure and high-quality data. In order to maximize the value of such data, companies aim to achieve objectives corresponding to confidentiality, integrity, availability, accuracy and completeness (Neely and Cook, 2011; Boritz, 2005; Cohen et al., 2014; Otero, 2015). Within the context of Accounting Information Systems (AIS), the growing quantity and complexity of data has led to increasing scrutiny on the risks and controls associated with both emerging technologies and governance approaches. Recent incidents at the United States Office of Personnel Management, Wendy’s ...
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