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COBIT (Control Objectives for Information and Related Technologies) is a framework created by ISACA for information technology (IT) management and IT governance. [1]The framework is business focused and defines a set of generic processes for the management of IT, with each process defined together with process inputs and outputs, key process-activities, process objectives, performance measures ...
Information technology governance is a subset discipline of corporate governance, focused on information technology (IT) and its performance and risk management.The interest in IT governance is due to the ongoing need within organizations to focus value creation efforts on an organization's strategic objectives and to better manage the performance of those responsible for creating this value ...
The COBIT framework may be used to assist with SOX compliance, although COBIT is considerably wider in scope. The 2007 SOX guidance from the PCAOB [ 2 ] and SEC [ 3 ] state that IT controls should only be part of the SOX 404 assessment to the extent that specific financial risks are addressed, which significantly reduces the scope of IT ...
Within the field of information technology, information criteria are a core component of the COBIT (Control Objectives for Information and Related Technologies) framework that describes the intent of the objectives. The specifics are the control of:
The objectives of ITGCs are to ensure the proper development and implementation of applications, as well as the integrity of programs, data files, and computer operations. The most common ITGCs: Logical access controls over infrastructure, applications, and data. System development life cycle controls. Program change management controls.
[13] [14] COBIT, developed by ISACA, is a framework for helping information security personnel develop and implement strategies for information management and governance while minimizing negative impacts and controlling information security and risk management, [4] [13] [15] and O-ISM3 2.0 is The Open Group's technology-neutral information ...
Val IT is a governance framework that can be used to create business value from IT investments. It consists of a set of guiding principles and a number of processes and best practices that are further defined as a set of key management practices to support and help executive management and boards at an enterprise level.
Governance activities ensure that critical management information reaching the executive team is sufficiently complete, accurate and timely to enable appropriate management decision making, and provide the control mechanisms to ensure that strategies, directions and instructions from management are carried out systematically and effectively.