35-45

• Κούτσικος, Κωνσταντίνος
• Μπεκιάρης, Μιχαήλ Γ.

The collapse of a number of high-profile firms (such as Enron, WorldCom, and Parmalat) acted as the shaking news that turned the focus upon Corporate Governance (defined as the total of operations and controls of an organization). The Sarbane s-Oxley Act of 2002 constituted a reaction against those facts by stressing out the significance of corporate controls and auditing. At the same time, new forms of corporate structure are emerging. Their key characteristic is their nature of interconnected and distributed business entities that collaborate for value creation.It therefore becomes imperative to develop the right auditing framework in the context of such corporate structures. Ii i this article, we describe our research findings from the first phase of development of our auditing framework. We initially describe current developments in Corporate and IT Governance and briefly focus on relevant IT Governance frameworks that are widely used, such as COBIT. We then analyze and explain current trends and developments in organizational structures; especially, the evolution from monolithic corporate structures to more distributed ones. Finally, the effects of this evolution on IT Governance are modeled through a new auditing framework . The latter aims to track changes to a number of auditing parameters and requirements that depict the aforementioned evolution path.

• Economics and Business

• Business administration
• Economics

auditing, IT governance, virtual organizations, COBIT, financial statements

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