Nabil Messabia (nabil.messabia@uqo.ca) has a DBA, master’s in information systems, and bachelor in finance and accounting. His research interests encompass governance, auditing and control of IT, financial auditing, internal control and qualitative research. He is an accounting professor at UQO and part-time professor at Ottawa University and the Royal Military College. Edouich Beauvoir (beae25@uqo.ca) works actually as accountant and research assistant. He won an MBA from the University of Quebec in Outaouais. His research interests encompass governance and financial auditing. Chokri Kooli (ibm4chk@yahoo.fr) is a research associate professor at the university of Quebec in Outaouais, Canada and also adjunct associate professor at the Telfer School of Management (Ottawa, Canada). He earned a doctorate (PhD) in economics from the school for Advanced Studies in the Social Sciences (EHESS). He is experts in programs and policy evaluation. He performs research in Social and Economic Public policy. He has more than 25 research articles and book chapters published in refereed journals.Nabil Messabia (nabil.messabia@uqo.ca) has a DBA, master’s in information systems, and bachelor in finance and accounting. His research interests encompass governance, auditing and control of IT, financial auditing, internal control and qualitative research. He is an accounting professor at UQO and part-time professor at Ottawa University and the Royal Military College. Edouich Beauvoir (beae25@uqo.ca) works actually as accountant and research assistant. He won an MBA from the University of Quebec in Outaouais. His research interests encompass governance and financial auditing. Chokri Kooli (ibm4chk@yahoo.fr) is a research associate professor at the university of Quebec in Outaouais, Canada and also adjunct associate professor at the Telfer School of Management (Ottawa, Canada). He earned a doctorate (PhD) in economics from the school for Advanced Studies in the Social Sciences (EHESS). He is experts in programs and policy evaluation. He performs research in Social and Economic Public policy. He has more than 25 research articles and book chapters published in refereed journals.Nabil Messabia (nabil.messabia@uqo.ca) has a DBA, master’s in information systems, and bachelor in finance and accounting. His research interests encompass governance, auditing and control of IT, financial auditing, internal control and qualitative research. He is an accounting professor at UQO and part-time professor at Ottawa University and the Royal Military College. Edouich Beauvoir (beae25@uqo.ca) works actually as accountant and research assistant. He won an MBA from the University of Quebec in Outaouais. His research interests encompass governance and financial auditing. Chokri Kooli (ibm4chk@yahoo.fr) is a research associate professor at the university of Quebec in Outaouais, Canada and also adjunct associate professor at the Telfer School of Management (Ottawa, Canada).