MGAD30H3 Chapter Notes - Chapter 1: Isaca, Cobit, Corporate Governance Of Information Technology
Document Summary
Cobit control objectives of information and related technology. Structure that links it processes, resources and info to enterprise strategies & objectives\ Cobit"s it governance management guideline identifies critical success factors, key goal & performance indicators, maturity model. Information criteria key goal indicators create/maintain system of process/control excellence appropriate for business directing & monitoring business value delivery of it. Critical success factors leverage it resources measured by key performance indicators. Is collects data which becomes info -- becomes reports for stakeholders. May increase some risks and decrease others reduce risks due to human error, but repetitive data entry may result in programming error. Internal or external evaluate controls over specific applications, provide assurance over specific processes penetration testing; try to gain access to info resources to discover security weaknesses. It audits assists in reducing scope of the audit, it may work on (every step of) financial.