Understanding governance, risk and compliance information systems (GRC IS): The experts view
通过文献回顾和专家访谈，探索治理、风险与合规（GRC）信息系统的特征，提出一个包含目标、关键利益相关者、实施前提等要素的框架，为后续研究提供基础。
Although Governance, Risk and Compliance (GRC) is an emerging field of study within the information systems (IS) academic community, the concept behind the acronym has to still be demystified and further investigated. The study investigates GRC systems in depth by (a) reviewing the literature on existing GRC studies, and (b) presenting a field study on views about GRC application by professional experts. The aim of this exploratory study is to understand the aspects and the nature of the GRC system following an enterprise systems approach. The result of this study is a framework of particular GRC characteristics that need to be taken into consideration when these systems are put in place. This framework includes specific areas such as: goals and objectives, purpose of the system, key stakeholders, methodology and requirements prior to implementation, critical success factors and problems/barriers. Further discussion about the issues, the concerns and the diverse views on GRC would assist in developing an agenda for the future research on the GRC field.