Information intensity, control deficiency risk, and materiality

  title={Information intensity, control deficiency risk, and materiality},
  author={Akhilesh Chandra and Thomas Calderon},
Purpose - This paper leverages the concept of business information intensity (BII) with the aim of developing a model to assess control deficiency risk (CDR) in organizations. BII measures the extent of use of IT by an organization in its products and value chain. Design/methodology/approach - The paper develops a conceptual model that uses BII and CDR to examine alternative approaches to risk management. This model contains four quadrants that provide insight into varying risk management… CONTINUE READING