The importance of the CobiT framework IT processes for effective internal control over financial reporting in organizations: An international survey
作者: David S. KerrUday S. Murthy
作者单位: 1University of North Carolina at Charlotte, United States
2University of South Florida, United States
刊名: Information & Management, 2013, Vol.50 (7), pp.590-597
来源数据库: Elsevier Journal
DOI: 10.1016/
关键词: CobiTIT control and securityInternal controlIT auditingFinancial reporting
原始语种摘要: Abstract(#br)This paper presents the results of an international survey of IT professionals exploring the relationships between CobiT's IT processes and financial reporting. Our respondents rated the importance of each of CobiT's 34 processes from the viewpoint of effective internal control over financial reporting. Results revealed five processes that were deemed specially critical. We also find interesting patterns of results as a function of respondents’ employment type and geographic location. This survey of IT professionals shed light on the relevance of a widely used IT governance framework—CobiT—from the perspective of organizations’ internal controls.
全文获取路径: Elsevier  (合作)
影响因子:1.663 (2012)

  • control 控制
  • reporting 申报
  • importance 重要性
  • financial 财政的
  • international 国际的
  • over 在上方
  • survey 
  • internal 内部的
  • auditing 审计
  • framework 构架