The main objective of this research is to examine the potential role of IT governance (ITG) in reducing the risks of outsourcing for IT and internal IT audit in the Egyptian business organizations. This objective has been achieved through identifying the nature and types of the most important potential risks of IT outsourcing (ITO) in the Egyptian business organizations; clarifying the impact of internal IT audit outsourcing on increasing the potential risks challenging the Egyptian business organizations, and introducing a proposed approach for ITG to reduce the risks of IT and internal IT audit outsourcing through implementing effective ITG mechanisms (structures, processes, and relational mechanisms) in the Egyptian business organizations. An applied study using a questionnaire is conducted to explore the potential role of ITG to reduce the risks of both IT and internal IT audit outsourcing in the Egyptian organizations. The questionnaire was distributed on a sample of 254 respondents consists of academic staff who are recruited in Egyptian universities, external auditors, internal auditors, and chief information officers (CIOs) in the Egyptian business organizations, and 238 vialed questionnaires are analyzed. The applied study has reached a number of findings: First, adapting ITO increases the risks facing the Egyptian business organizations. Second, adapting internal IT audit outsourcing increases the risks facing the Egyptian business organizations. Third, the study findings proved that adapting ITG reduces the potential risks of IT outsourcing in the Egyptian business organizations. Finally, the study found that adapting ITG reduces the potential risks of internal IT audit outsourcing in the Egyptian business organizations. |
