An assimilation maturity model for IT governance and auditing

This study develops a conceptual model of organizational IT assimilation maturity based on constructs in the IS literature, qualitative data analysis of three exploratory case studies, and general morphological analysis (GMA). We inductively extract four dimensions of IT assimilation – business processes, information architecture, IT processes, and end-users – and characterize different maturity levels for each dimension. Applying Zwicky's GMA on the combinatorially large space of IT assimilation configurations, we prune the space to a more limited number of internally consistent and empirically feasible IT assimilation maturity profiles. We discuss how the model can support IT audit and governance activities.