H. Ansoff, Managing Strategic Surprise by Response to Weak Signals, California Management Review, vol.18, issue.2, pp.21-33, 1975.
DOI : 10.2307/41164635

V. Arnold and S. G. Sutton, The Theory of Technology Dominance: Understanding the Impact of Intelligent Decisions Aids on Decision Makers' Judgments, Advances in Accounting Behavioral Research, issue.1, pp.175-194, 1998.

H. Ashbaugh-skaife, D. Collins, and W. , The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality, The Accounting Review, vol.83, issue.1, pp.217-250, 2008.
DOI : 10.2308/accr.2008.83.1.217

M. Beneish, M. Billings, and L. Hodder, Internal Control Weaknesses and Information Uncertainty, The Accounting Review, vol.83, issue.3, pp.665-703, 2008.
DOI : 10.2308/accr.2008.83.3.665

L. B. Cardinal, S. B. Sitkin, and C. Long, Balancing and Rebalancing in the Creation and Evolution of Organizational Control, Organization Science, vol.15, issue.4, pp.411-431, 2004.
DOI : 10.1287/orsc.1040.0084

E. G. Chambers, M. Foulon, H. Handfield-jones, and E. G. Michaels, War for Talent, McKinsey Quarterly, issue.3, pp.44-58, 1998.

Y. E. Chan, Why haven't we mastered alignment? The importance of the informal organization structure, MIS Quarterly Executive, vol.1, issue.2, pp.97-112, 2002.

T. Das and B. Teng, Trust, Control, and Risk in Strategic Alliances: An Integrated Framework, Organization Studies, vol.8, issue.24, pp.215-283, 2001.
DOI : 10.1287/orsc.9.2.141

T. H. Davenport, Process innovation: reengineering work through information technology Harvard Business School Press, p.365, 1993.

L. Dittmar, Business Trends Quarterly:4), Demystifying GRC, pp.16-18, 2007.

J. Doyle, W. Ge, and S. Mcvay, Determinants of weaknesses in internal control over financial reporting, Journal of Accounting and Economics, vol.44, issue.1-2, pp.1-2, 2007.
DOI : 10.1016/j.jacceco.2006.10.003

K. M. Eisenhardt, Control: Organizational and Economic Approaches, Management Science, vol.31, issue.2, pp.134-149, 1985.
DOI : 10.1287/mnsc.31.2.134

J. Fisher, Compliance in the Performance Management Context: What technologies could simplify compliance and automate information gathering?, Bank, Accounting & Finance, vol.20, pp.41-49, 2007.

M. Foucault, Discipline and Punishment: The Birth of the Prison Vintage, p.318, 1977.

B. G. Glaser and A. L. Strauss, The discovery of grounded theory: Strategies for qualitative research Aldine de Gruyter, 2001.

S. P. Gunge, Business Process Reengineering and ???The New Organization???, pp.114-133, 2000.
DOI : 10.4135/9781446218983.n6

M. Hammer, C. , and J. , Reengineering the corporation: A manifesto for business revolution Harper Business, 1993.

J. Heiser, Hype Cycle for Governance, Risk and Compliance Technologies, 2010.

M. Jensen, The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems, The Journal of Finance, vol.4, issue.4, pp.831-880, 1993.
DOI : 10.1111/j.1745-6622.1991.tb00607.x

L. J. Kirsch, V. Sambamurthy, D. Ko, and R. L. Purvis, Controlling Information Systems Development Projects: The View from the Client, Management Science, vol.48, issue.4, pp.484-498, 2002.
DOI : 10.1287/mnsc.48.4.484.204

L. Kirsch, Portfolios of Control Modes and IS Project Management, Information Systems Research, vol.8, issue.3, pp.215-239, 1997.
DOI : 10.1287/isre.8.3.215

D. Lange, A Multidimensional Conceptualization of Organizational Corruption Control, Academy of Management Review, vol.33, issue.3, p.710, 2008.
DOI : 10.5465/AMR.2008.32465742

L. Liu, P. Yetton, and C. Sauer, A normative theory of organizational control: Main and interaction effects of control modes on performance, Proceedings of the18th European Conference on Information Systems (ECIS), 2010.

E. A. Locke and G. Latham, Building a practically useful theory of goal setting and task motivation: A 35-year odyssey., American Psychologist, vol.57, issue.9, pp.705-717, 2002.
DOI : 10.1037/0003-066X.57.9.705

J. Meiselman, Risk, Governance and Compliance Trends for, Risk Management, vol.54, issue.2, p.40, 2007.

V. Nilakant and H. Rao, Agency Theory and Uncertainty in Organizations: An Evaluation, Organization Studies, vol.42, issue.5, pp.649-672, 1994.
DOI : 10.2307/2094862

W. Nixon and J. Burns, Management control in the 21st century, Management Accounting Research, vol.16, issue.3, pp.260-268, 2005.
DOI : 10.1016/j.mar.2005.07.001

R. Nolan and F. W. Mcfarlan, Information technology and the board of directors, Harvard business review, vol.83, issue.10, pp.96-106, 2005.

W. Orlikowski, Integrated Information Environment or Matrix of Control? The Contradictory Implications of Information Technology Accounting, management, and information technologies (1:1), pp.9-42, 1991.

W. G. Ouchi, A Conceptual Framework for the Design of Organizational Control Mechanisms, Management Science, vol.25, issue.9, pp.833-848, 1979.
DOI : 10.1287/mnsc.25.9.833

E. Parry, SOX Wars: CIOs share ideas, fears on Sarbanes-Oxley compliance, 2004.

P. Quattrone and T. Hopper, A ???time???space odyssey???: management control systems in two multinational organisations, Accounting, Organizations and Society, vol.30, issue.7-8, pp.7-8, 2005.
DOI : 10.1016/j.aos.2003.10.006

N. Racz, E. Weippl, and A. Seufert, A Frame of Reference for Research of Integrated Governance, Risk and Compliance (GRC), Communications and Multimedia Security, pp.106-117, 2010.
DOI : 10.1007/978-3-642-13241-4_11
URL : https://hal.archives-ouvertes.fr/hal-01056386

S. Sia, M. Tang, C. Soh, and W. Boh, Enterprise resource planning (ERP) systems as a technology of power, ACM SIGMIS Database, vol.33, issue.1, pp.23-37, 2002.
DOI : 10.1145/504350.504356

A. Strauss, C. , and J. , Basics of Qualitative Research Techniques and Procedures for Developing Grounded Theory Sage, 1998.

A. S. Tannenbaum, Control in Organizations: Individual Adjustment and Organizational Performance, Administrative Science Quarterly, vol.7, issue.2, p.236, 1962.
DOI : 10.2307/2390857
URL : https://deepblue.lib.umich.edu/bitstream/2027.42/86669/1/tannenbaum-admin_sci_quart_1962.pdf

L. Volonino, G. H. Gessner, and G. Kermis, Holistic Compliance with Sarbanes-Oxley, Communications of the Association for Information Systems, issue.14, 2004.

S. Wagner and L. Dittmar, The unexpected benefits of Sarbanes-Oxley, Harvard business review, vol.84, p.133, 2006.

J. P. Walsh, A. D. Meyer, and C. Schoonhoven, A Future for Organization Theory: Living in and Living with Changing Organizations, Organization Science, vol.17, issue.5, pp.657-671, 2006.
DOI : 10.1287/orsc.1060.0215

K. E. Weick and K. M. Sutcliffe, Managing the Unexpected: Assuring High Performance in an Age of, 2007.
DOI : 10.1002/9781119175834

M. Wiesche, C. Berwing, M. Schermann, and H. Krcmar, Patterns for Understanding Control Requirements for Information Systems for Governance, Risk Management, and Compliance (GRC IS)," in: CAiSE Workshop on GRCIS, to appear, 2011.
DOI : 10.1007/978-3-642-22056-2_23