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

  • Mohamed AkoumEmail author
  • Véronique Blum
Chapter
Part of the Lecture Notes in Information Systems and Organisation book series (LNISO, volume 30)

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).

Keywords

Internal control Enterprise architecture COSO Corporate governance Petroleum Performance rating 

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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.Grenoble Ecole de ManagementGrenobleFrance
  2. 2.Université Grenoble AlpesGrenobleFrance

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