The Information Future of the Corporate Board

The purpose of information systems is to help sound decisions to be made. The directors are an important part of the decision-making process, yet they often don't get the best information on a timely basis. There is an information asymmetry at work. Also, IS auditors usually report to the Board in some fashion, whether directly or through general auditors and therefore form part of the information system. This absence of direct information coming from within the formal information system to the directors places additional responsibility and liability on the auditors and is therefore a matter of concern to them. Accenture has begun a new series of "research notes" to explore the informaton future of the board and discuss the implications. The first note s at the following link. The Information Future of the Corporate Board