This paper provides an explanation of the increasing complexity of corporate IT management as a special case of application of the law of requisite variety. Frequently cited drawback of established frameworks of IT best practices like COBIT and ITIL is their complexity and related difficulty in their implementation. Through the perspective of the law of requisite variety, drawn from the field o...

The present study aims to identify aspects that differentiate the maturity of IT governance in the Brazilian public organizations. The search becomes timely, insofar as one considers the absence of studies that can demonstrate the relationship between the aspects that portray the COBIT model and their levels of maturity of IT governance, proposed by ISACA (2012). For this, 116 were analyzed pub...

This paper analysed the effect of electronic internal auditing (EIA) based on Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable meeting their requirements. Electronic audit risk (compliance assessment, control assurance, assessment) is a development by Weidenmier Ramamoorti (2006)...

Sebuah organisasi / perusahaan didalamnya memiliki teknologi informasi yang berguna untuk mendukung proses berjalannya itu sendiri. Pada sangat diharuskan dapat mengelola secara tepat dalam bisnis. Penilaian terhadap manajemen IT perlu dilakukan agar kemampuan bersaing dan berjalan sebagaimana seharusnya. Dalam audit TI terdapat Cobit merupakan kerangka panduan tata kelola juga disebut sebagai ...

The purpose of this research is to study the management system of information technology which supports the education of five private universities in Thailand, according to the case studies which have been developing their qualities and standards of management and education by service provision of information technology to support the excellence performance. The concept to connect information t...

Suppliers suffer losses when customers repudiate B2B order transactions in open account systems. Appropriate internal control measures should be implemented to address repudiation. According to the King Report on Corporate Governance for South Africa (2002), the responsibility for internal control lies with the management of a company. This article aims to assist management in reducing the risk...

IT operates in dynamic environments with the need always to change and adapt. There is a need to improve performance. Many gaps were found when we conduct the IT audit and we tried to seek to close gaps in capabilities. One way to the close these gaps is the adoption of good practices in wide industry use. There are several sources for good practices including public frameworks and standards su...