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The Control Objectives for Information and Related Technology (COBIT) is a “trusted” open standard [15: p.33] that is being used increasingly by a diverse range of organizations throughout the world. COBIT is arguably the most appropriate control framework to help an organization ensure alignment between use of Information Technology (IT) and its business(More)
There is a tension in the role of the IS auditor in public sector financial audits. Budgets for the conduct of such audits are tight. However, systems facilitating the production of financial reports are increasingly complex. How can IS audit be most effectively used to improve audit effectiveness and efficiency? Accordingly, this research reports the(More)