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2. COBIT : : 92 2 3. COBIT ( ) COBIT PO10 3 4. oCOBIT. (Control Objectives for Information and related Technology) oCOBIT . o IT 4 5. IT IT . 5 6. o IT ... IT ... 4 Domains 34 Processes/High-Level Control Objectives 318 Activities/Detailed Control Objectives 6 7. 7 8. . 8 9. . 9 10. . . 10 11. 11 IT . 12. 12 . 13. Desired state of system Goals and plans Observe actual state of system Observations Document actual state of system Documentation Evaluate systemEvaluation Recommend changes to system Recommendations 13 14. CRITERIA via CobiT Goals and plans Observe the process & controls Gain Understanding Observations Document The process & controls AWP & Work Papers Test & Evaluate Process & controls Draw Conclusions Recommend Changes if needed Report Recommendations 14 15. 15 16. 4 COBIT : MONITORING (MO) PLANNING & ORGANIZATION (PO) ACQUISITION & IMPLEMENTATION (AI) DELIVERY & SUPPORT (DS) 16 17. 17 18. PO1- Define a strategic IT plan PO2- Define the Information architecture PO3- Determine technical direction PO4- Define IT Organization and relationships PO5- Manage the investment in IT IT . IT PO6- Communicate management aims and directions PO7- Manage Human Resources PO8- Ensure compliance with external requirements PO9- Assess risks PO10- Manage projects PO11- Manage quality 18 19. AI1- Identify solutions AI2- Acquire and maintain application software AI3- Acquire and maintain technology architecture AI4- Develop and maintain IT procedures AI5- Install and accredit systems AI6- Managing changes IT IT . IT 19 20. DS1- Define service levels DS2- Manage Third Party services DS3- Manage performance capacity DS4- Ensure continuous service DS5- Ensure systems security DS6- Identify and allocate costs DS7- Educate and train users DS8- Assist and advise IT customers DS9- Manage the configuration of IT systems DS10- Manage problems and incidents DS11- Manage data DS12- Manage facilities DS13- Manage operations 20 21. IT . IT . M1- Monitor the process M2- Obtain independent assurance 21 22. 22 23. 1. Kerr, D.S., Murthy, U.S., The importance of the COBIT framework IT processes for effective internal control over financial reporting in organizations, Information & Management, 50 (2013) 590597. 2. Shi, W., Wang, R., Dynamic internal control performance over financial reporting and external financing, Journal of Contemporary Accounting & Economics, 8 (2012) 92109. 3. Spatacean, I.O., Addressing Fraud Risk by Testing the Effectiveness of Internal Control over Financial Reporting Case of Romanian Financial Investment Companies, Procedia Economics and Finance, 3 ( 2012 ) 230 235. 4. Enslin, Z., Cloud computing adoption: Control objectives for information and related technology (COBIT) mapped risks and risk mitigating controls, African Journal of Business Management, 6 (2012) 10185-10194. 5. Bernroider, E.,Ivanov, M., IT project management control and the Control Objectives for IT and related Technology (COBIT) framework, International Journal of Project Management, 29 (2011) 325336. 6. Qian, J., Ward, K., Blaskovich , J., Integrating IT Frameworks into the AIS Course, AIS Educator Journal, 7 (2012) Page 2. 7. Yang, M.H., Lin, W.SH., Koo, T.L., The impact of computerized internal controls adaptation on operating performance, African Journal of Business Management, 5(2011)8204-8214. 8. Omari, L.A., Barnes, P., Pitman, G., Optimizing COBIT 5 for IT Governance: Examples from the Public Sector, International Conference on Applied and Theoretical Information Systems Research, December 27-29, 2012, Taipei, Taiwan. 23 24. 24