Using Text Mining Analytics to Understand IT Internal Control Weaknesses

摘要

This study aims to examine the antecedents and consequences of IT Internal Control Weaknesses (ITICWs). Specifically, we propose a comprehensive model to examine the impact of IT governance on ITICWs as well as effects of ITICWs on firm performance. To gain deep insight into ITICWs, we propose to apply text mining analytics to categorize different types of ITICWs. This allows us to examine the impact of different categories of ITICWs on firm performance. We are in the process of collecting the data.