• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Risk Governance & Control: Financial Markets & Institutions >AN ANALYSIS OF COBIT 5 AS A FRAMEWORK FOR THE IMPLEMENTATION OF IT GOVERNANCE WITH REFERENCE TO KING III
【24h】

AN ANALYSIS OF COBIT 5 AS A FRAMEWORK FOR THE IMPLEMENTATION OF IT GOVERNANCE WITH REFERENCE TO KING III

机译：参照《国王3》将COBIT 5作为实施IT治理的框架的分析

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Owing to the complexity and general lack of understanding of information technology (“IT”), the management of IT is often treated as a separately managed value-providing asset. This has resulted in IT rarely receiving the necessary attention of the board, thus creating a disconnect between the board and IT. The King Code of Governance for South Africa 2009 (hereafter referred to as “King III”) provides principles and recommended practices for effective IT governance in order to create a greater awareness at board level. King III, however, provides no detailed guidance with regard to the practical implementation of these principles and practices. It is worth noting that numerous international guidelines are recommended within King III that can be adopted as frameworks to assist in the effective implementation of IT governance. COBIT 5 provides, as part of its governance process practices, related guidance activities linking it to the seven IT governance principles of King III, thus making it a practical framework for the implementation of King III recommendations. This study sought to establish the extent to which the governance processes, practices and activities of COBIT 5 are mapped to the recommended practices of IT governance as highlighted in King III in order to resolve COBIT 5 as the de facto framework for IT governance in terms of King III. The study found that though King III principles and practices may be interpreted as vague with regard to how to implement IT governance principles, COBIT 5 succeeds in bridging the gap between control requirements, technical issues, information systems and business risk, which consequently results in a better facilitation of IT governance. The study also revealed that COBIT 5 contains additional activities to assist the board in more transparent reporting of IT performance and conformance management to stakeholders as well activities which enable the connection of resource management with human resources and financial planning.
机译：由于信息技术（“ IT”）的复杂性和普遍缺乏了解，IT管理通常被视为单独管理的提供价值的资产。这导致IT很少获得董事会的必要关注，从而导致董事会与IT之间的脱节。 《 2009年南非国王治理准则》（以下简称“国王III”）为有效的IT治理提供了原则和推荐做法，以便在董事会层面上提高人们的意识。然而，国王三世并未就这些原则和惯例的实际实施提供详细的指导。值得注意的是，在《国王三世》中推荐了许多国际准则，这些准则可以被用作帮助有效实施IT治理的框架。作为其治理流程实践的一部分，COBIT 5提供了相关的指导活动，将其与King III的七项IT治理原则相关联，因此使其成为实施King III建议的实用框架。这项研究试图确定将COBIT 5的治理流程，实践和活动映射到国王三世强调的IT治理的推荐实践的程度，以解决将COBIT 5作为IT治理的事实上框架的问题。国王三世。研究发现，尽管国王III的原则和实践在如何实施IT治理原则方面可能被解释为含糊不清，但是COBIT 5成功地弥合了控制要求，技术问题，信息系统和业务风险之间的鸿沟，因此导致了更好地促进IT治理。该研究还表明，COBIT 5包含其他活动，以帮助董事会向利益相关者更透明地报告IT绩效和一致性管理，以及使资源管理与人力资源和财务计划建立联系的活动。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号