An Enterprise Architecture-Driven Service Integration Model for Enhancing Fiscal Oversight in Supreme Audit Institutions

The integration of IT services is a critical challenge for public organizations that seek to modernize their operational ecosystems and strengthen mission-oriented processes. In the field of fiscal oversight, supreme audit institutions (SAIs) increasingly require systematized and interoperable service architectures to ensure transparency, accountability, and effective public resource control. However, existing literature reveals persistent gaps concerning how service integration models can be deployed and validated within complex government environments. This study describes an enterprise architecture-driven service integration model designed and evaluated within the Office of the General Comptroller of the Republic of Colombia (Contraloría General de la República, CGR). The study tests the hypothesis that an Enterprise Architecture-driven integration model provides the necessary structural coupling to align technical IT performance with the legal requirements of fiscal oversight, which is an alignment that typically does not appear in generic governance frameworks. The methodological approach followed in this study combines an IT service management maturity assessment, process analysis, architecture repository review, and iterative validation sessions with institutional stakeholders. The model integrates ITILv4 (Information Technology Infrastructure Library), TOGAF (The Open Group Architecture Framework), COBIT (Control Objectives for Information and Related Technologies), and ISO20000 into a coherent framework tailored to the operational and regulatory requirements of an SAI. Results show that the proposed model reduces service fragmentation, improves process standardization, strengthens information governance, and enables a unified service catalog aligned with fiscal oversight functions. The empirical validation demonstrates measurable improvements in service delivery, transparency, and organizational responsiveness. The study contributes to the field of applied system innovation by: (i) providing an integration model, which is scientifically grounded and evidence-based, (ii) demonstrating how hybrid governance and architecture frameworks can be adapted to complex public-sector environments, and (iii) offering a replicable approach for SAIs that seek to modernize their technological service ecosystems through enterprise architecture principles. Future research directions are also discussed to provide guidelines to advance integrated governance and digital transformation in oversight institutions.

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Publication Details

Journal
Applied System Innovation
Published
2025-12-31
DOI
https://doi.org/10.3390/asi9010016
Primary Topic
Information Technology Governance and Strategy
Type
article
Field-Weighted Citation Impact
0.00

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article

An Enterprise Architecture-Driven Service Integration Model for Enhancing Fiscal Oversight in Supreme Audit Institutions

Juliana Arévalo Herrera, Sergio Armando Gutiérrez, Jaime A. Restrepo-Carmona, Rosse Mary Villamil et al.
Applied System Innovation
Information Technology Governance and Strategy
article

An Enterprise Architecture-Driven Service Integration Model for Enhancing Fiscal Oversight in Supreme Audit Institutions

Juliana Arévalo Herrera, Sergio Armando Gutiérrez, Jaime A. Restrepo-Carmona, Rosse Mary Villamil, Alexánder Aponte-Moreno, Alejandro Escobar, Luis Fletscher
article en

Abstract

The integration of IT services is a critical challenge for public organizations that seek to modernize their operational ecosystems and strengthen mission-oriented processes. In the field of fiscal oversight, supreme audit institutions (SAIs) increasingly require systematized and interoperable service architectures to ensure transparency, accountability, and effective public resource control. However, existing literature reveals persistent gaps concerning how service integration models can be deployed and validated within complex government environments. This study describes an enterprise architecture-driven service integration model designed and evaluated within the Office of the General Comptroller of the Republic of Colombia (Contraloría General de la República, CGR). The study tests the hypothesis that an Enterprise Architecture-driven integration model provides the necessary structural coupling to align technical IT performance with the legal requirements of fiscal oversight, which is an alignment that typically does not appear in generic governance frameworks. The methodological approach followed in this study combines an IT service management maturity assessment, process analysis, architecture repository review, and iterative validation sessions with institutional stakeholders. The model integrates ITILv4 (Information Technology Infrastructure Library), TOGAF (The Open Group Architecture Framework), COBIT (Control Objectives for Information and Related Technologies), and ISO20000 into a coherent framework tailored to the operational and regulatory requirements of an SAI. Results show that the proposed model reduces service fragmentation, improves process standardization, strengthens information governance, and enables a unified service catalog aligned with fiscal oversight functions. The empirical validation demonstrates measurable improvements in service delivery, transparency, and organizational responsiveness. The study contributes to the field of applied system innovation by: (i) providing an integration model, which is scientifically grounded and evidence-based, (ii) demonstrating how hybrid governance and architecture frameworks can be adapted to complex public-sector environments, and (iii) offering a replicable approach for SAIs that seek to modernize their technological service ecosystems through enterprise architecture principles. Future research directions are also discussed to provide guidelines to advance integrated governance and digital transformation in oversight institutions.

Applied System InnovationVol. 9(1)
Universidad Santo Tomás (CO), Universidad de Antioquia (CO), Military University Nueva Granada (CO), Ford Motor Company (France) (FR), Ministerio de la Presidencia, Relaciones con las Cortes y Memoria Democrática (ES)
Universidad de Antioquia
Industry, innovation and infrastructure
Openalex Percentile: Top 23%
Information Technology Governance and Strategy
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