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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 ...
COBIT is regarded as the world's leading IT governance and control framework. COBIT provides a reference model of 37 IT processes typically found in an organization. [6] Each process is defined together with process inputs and outputs, key process activities, process objectives, performance measures and a maturity model.
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 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 ...
January 2019) (Learn how and when to remove this message) Information technology general controls (ITGC) are controls that apply to all systems, components, processes, and data for a given organization or information technology (IT) environment.
The COSO framework defines internal control as a process, carried out by the board of directors, the administration and other personnel of an entity, designed to provide "reasonable security" with respect to the achievement of objectives in operations, financial reporting, and compliance with applicable laws and regulations.
Information technology management (IT management) is the discipline whereby all of the information technology resources of a firm are managed in accordance with its needs and priorities.
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.