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• W9086627 abstract "There has been worldwide interest in corporate governance because of the high profilecorporate collapses of the early 2000s. The use of control frameworks has beenmandated in the United States of America through the Sarbanes Oxley Act of 2002.One of the popular frameworks adopted is the Control Objectives for Information andRelated Technologies (CoBIT).Organisations have shown an increasing interest in using COBiT both as an ITgovernance framework and also for IT audit because of its focus on the alignment ofbusiness and IT goals and processes. The COBiT framework is massive, so there is aneed for research to determine the most important IT processes in public sectororganisations in order to reduce the number of audit areas included in an abbreviatedCOBiT IT audit instrument while retaining relevance. There is a large body of publishedwork available for COBiT, however, much of this has originated within the domain ofthe practitioner and is aimed at a similar readership, with little, if any, academicresearch that has considered the effectiveness of the framework. Prior research has beenconducted in the national and international arenas, but it is unclear if this can beextended to the Tasmanian public sector.This research used a survey methodology to obtain ratings from selected Tasmanianpublic sector organisations for each of the high level IT control objectives in the COBiTframework. These ratings were compiled to form a ranked list of the most important ITprocesses for the Tasmanian public sector. Audit measures were selected for the key ITprocesses, then validated by a senior public sector IT audit professional and theinstrument subsequently trialled on a range of Tasmanian public sector organisations.An evaluation of the IT audit process using COBiT was also undertaken.The instrument developed contained seven IT control objectives and was successfullytrialled in nine public sector organisations of all possible levels. The results obtainedindicated that Tasmanian public sector organisations perceived ensuring security of theirsystems to be the most important IT process. Of the seven it control objectives audited,five were also considered important in national and international studies.The results obtained suggests that use of the COBiT -derived instrument for public sectorIT audit provided a insight into the IT governance and control within these organisations as well as indicating the degree to which the goals and governance of theorganisation and the organisation were aligned, neither of which was available with theuse of the previous instrument. The use of COBrf for IT audit in this case wasconsidered to be effective and provides some validation in one public sector context ofthe extensive use of COBIT by practitioners." @default.
• W9086627 created "2016-06-24" @default.
• W9086627 creator A5025650439 @default.
• W9086627 date "2005-10-01" @default.
• W9086627 modified "2023-09-26" @default.
• W9086627 title "Investigating COBIT for information technologyaudit in the Tasmanian public sector" @default.
• W9086627 hasPublicationYear "2005" @default.
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