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COBIT |
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COBIT(Control OBjectives for Information and related Technology) A business-oriented set of standards for guiding management in the sound use of information technology from the Information Systems Audit and Control Association (ISACA) (www.isaca.org). COBIT includes resources such as an executive summary, a framework, control objectives, audit guidelines, an implementation tool set, management guidelines and reference materials on CD-ROM. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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| SEVERAL GROUPS, INCLUDING COSO, COBIT and AICPA/CICA Trust Services, have issued frameworks CPAs can use to evaluate internal controls, particularly controls over a system's IT aspects, in a survey of CEOs and CFOs, 28. COBIT essentially provides a best practices recommendation for the management of IT processes in a manageable and logical structure. In addition, COBIT 3rd Edition consists of an executive summary, framework, high-level and detailed control objectives, audit guidelines, an implementation tool set, and keyword searchable CD-ROM. |
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