COBIT and Its Utilization: A Framework from the Literature
HICSS '04 Proceedings of the Proceedings of the 37th Annual Hawaii International Conference on System Sciences (HICSS'04) - Track 8 - Volume 8
Information security management standards: Problems and solutions
Information and Management
CIO roles and responsibilities: Twenty-five years of evolution and change
Information and Management
Patch Release Behaviors of Software Vendors in Response to Vulnerabilities: An Empirical Analysis
Journal of Management Information Systems
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This paper presents the results of an international survey of IT professionals exploring the relationships between CobiT's IT processes and financial reporting. Our respondents rated the importance of each of CobiT's 34 processes from the viewpoint of effective internal control over financial reporting. Results revealed five processes that were deemed specially critical. We also find interesting patterns of results as a function of respondents' employment type and geographic location. This survey of IT professionals shed light on the relevance of a widely used IT governance framework-CobiT-from the perspective of organizations' internal controls.