گانتز، استوین دی. (1403). مبانی حسابرسی فناوری اطلاعات (چاپ اول). ترجمه: نظام الدین رحیمیان و رامین رضاپور. انتشارات انوارالهی.
Appelbaum, D., Kogan, A., Vasarhelyi, M.A. (2017). Big data and analytics in the modern audit engagement: Research needs. Auditing: A Journal of Practice & Theory, 36(4), 1–27. https://doi.org/10.2308/ajpt-51684
Bourgeois, B. (2024). Data governance — Definition, tools, framework. Profisee. https://profisee.com/data-governance-what-why-how-who/#tab5
Bližnák, K., Munk, M., & Pilková, A. (2024). A systematic review of recent literature on data governance (2017-2023). IEEE Access, 875-888. https://creativecommons.org/licenses/by/4.0/
Cheong, L. K., & Chang, V. (2007). The need for data governance: A case study. In Proceedings of the 18th Australasian Conference on Information Systems (pp. 999–1008). Toowoomba, Australia. https://aisel.aisnet.org/acis2007/100
Davidson, E., Wessel, L., Winter, J. S., & Winter, S. (2023). Future directions for scholarship on data governance, digital innovation and grand challenges. Information & Organization, 33(1). 1- 23 https://doi.org/10.1016/j.infoandorg.2023.100454
Gantz, S. D. (2024). Fundamentals of IT auditing (1st ed.; N. Rahimian & R. Rezapour, Trans.). Anvarellahi Publications. (in Persian)
Gepp, A., Linnenluecke, M.K., O’Neill, T.J., & Smith, T. (2018). Big data techniques in auditing research and practice: Current trends and future opportunities. Journal of Accounting Literature, 40, 102–115. https://dx.doi.org/10.2139/ssrn.2930767
American Institute of Certified Public Accountants, Auditing Standards Board. (2001, December). Statement on Auditing Standards No. 95. New York, NY: Author. https://www.fasb.org/page/PageContent?pageId=/reference-library/superseded-standards/summary-of-statement-no-95.html&bcpath=tff
Hagmann, J. (2013). Information governance – Beyond the buzz. Records Management Journal, 23, 228–240. http://dx.doi.org/10.1108/RMJ-04-2013-0008
Han, H., Shiwakoti, R.K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48, Article 100598, 1-16. https://doi.org/10.1016/j.accinf.2022.100598
Hasan, A.R. (2021). Artificial Intelligence (AI) in accounting & auditing: A literature review. Open Journal of Business and Management, 10, 440– 465. https://doi.org/10.4236/ojbm.2022.101026
Holt, V., Ramage, M., Kear, K., & Heap, N. (2015). The usage of best practices and procedures in the database community. Information Systems, 49, 163–181. https://oro.open.ac.uk/41622/3/Best_Practices_081214.pdf
Huang, F., Vasarhelyi, M.A. (2019). Applying robotic process automation (RPA) in auditing: A framework. International Journal of Accounting Information Systems, 35, Article 100433, 90-115. https://doi.org/10.1016/j.accinf.2019.100433
Cabinet Office. (2011). ITIL 2011 glossary and abbreviations (GB v1.0). London, United Kingdom: Author. https://htmlscript.auburn.edu/oit/ITILV3_Glossary.pdf
Khatri, V., & Brown, C. V. (2010). Designing data governance. Communications of the ACM, 53(1), 148-152. https://dl.acm.org/doi/pdf/10.1145/1629175.1629210
Ladley, J. (2019). Data governance: How to design, deploy, and sustain an effective data governance program. Academic Press. https://www.amazon.com/Data-Governance-Effective-Kaufmann-Intelligence/dp/0124158293
Lamboglia, R., Lavorato, D., Scornavacca, E., & Za, S. (2021). Exploring the relationship between audit and technology. A bibliometric analysis. Meditari Accountancy Research, 29, 1233–1260. https://doi.org/10.1108/MEDAR-03-2020-0836
Omoteso, K. (2012). The application of artificial intelligence in auditing: Looking back to the future. Expert Systems with Applications, 39, 8490– 8495. doi:10.1016/j.eswa.2012.01.098
Otto, B. (2011). Organizing data governance: Findings from the telecommunications industry and consequences for large service providers. Communications of the Association for Information Systems, 29(3), 45–66. Retrieved from http://aisel.aisnet.org/cais/vol29/iss1/3
Pierce, E., Dismute W., & Yonke C. (2008). Industry report: The state of information and data governance: Understanding how organisations govern their information and data assets. Baltimore, MD: International Association for Information and Data Quality, 1-55. https://www.iqpc.com/media/6972/2186.pdf
Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2019). Big data and changes in audit technology: contemplating a research agenda. Accounting and Business Research, 49, 95–119. https://ssrn.com/abstract=3148904
Sun, T. (2019). Applying deep learning to audit procedures: An illustrative framework. Accounting Horizons, 33, 89–109. https://doi.org/10.2308/acch-52455
Tallon, P. P., Ramirez, R. V., & Short, J. E. (2013). The information artifact in IT governance: Toward a theory of information governance. Journal of Management Information Systems, 30, 141–178. http://dx.doi.org/10.2753/MIS0742-1222300306
Thomas, G. (2006). Alpha males and data disasters: the case for data governance. Brass Cannon Press. 1-222. https://www.amazon.com/-/es/Gwen-Thomas/dp/B001RB5G78
Varshney, S. (2023). Data Governance: What, Why, Who & How. A practical guide with examples. OVALEDGE. 1-21. Available at: https://www.ovaledge.com/blog/what-is-data-governance
Vial, G. (2023). Data governance and digital innovation: a translational account of practitioner issues for IS research. Information and Organization, 33(1), 100450, 1-31. https://www.sciencedirect.com/science/article/pii/S1471772723000040
Weber, K., Otto, B., & Österle, H. (2009). One size does not fit all–A contingency approach to data governance. Journal of Data and Information Quality (JDIQ), 1(1), 1–27. http://doi.acm.org/10.1145/1515693.1515696
Wende, K. (2007). A model for data governance -Organising accountabilities for data quality management. Paper presented at the 18th Australasian Conference on Information Systems, Toowoomba, Australia. Retrieved from http://aisel.aisnet.org/cgi/viewcontent.cgi?article=1079&context=acis2007