A Framework of Using Captive Insurance to Streamline IT
Control and Compliance Management

Xia Zhao, University of North Carolina at Greensboro,
x_zhao3@uncg.edu
Ling Xue, University of Scranton
xuel2@scranton.edu

ABSTRACT

To streamline IT compliance management and reduce the compliance cost, large
companies need to address the issues of incentive and information. This article
proposes a framework which illustrates how companies can use a risk management
approach - captive insurance - to resolve these issues and ultimately achieve costefficient
IT compliance management.