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CONTROL OBJECTIVES FOR

INFORMATION AND RELATED

TECHNOLOGY

PREPARED BY :

SHAZERINNA ZAINAL OSMAN SHAH 122900

BKAS 3113 SEMINAR IN ACCOUNTING INFORMATION SYSTEM

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` is a certification created by ISACA and the IT

Governance Institute (ITGI) in 1996.

` is a set of best practices (framework) for

information (IT) management

` MISSION :

to research, develop, publicize and promote an

authoritative, up-to-date, international set ofgenerally accepted information technology control

objectives for day-to-day use by business

managers and auditors

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` CobiT has had fourmajorreleases:

` In 1996 - the first edition of COBIT was released.

` In 1998 - the second edition added "Management

Guidelines".` In 2000 - the third edition was released.

In 2003, an on-line version became available.

` In December 2000 - the fourth edition was initially

released. In May 2007, the current 4.1 revision was released.

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People

Information

ApplicationsInfrastructure

What CIO can action?

What the company

wants?

Effectiveness

Confidentiality

Availability

Efficiency Reliability

Integrity

Compliance

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` IT is aligned with business

`

IT enable the business and maximisebenefits

` IT resources are used effectively

` IT risks are managed effectively

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` PLANNING & ORGANIZATION (PO)

` ACQUISITION & IMPLEMENTATION (AI)

` DELIVERY & SUPPORT (DS)

` MONITORING & EVALUATION (ME)

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` PO1 Define a Strategic IT Plan and direction

` PO2 Define the Information Architecture

` PO3 Determine Technological Direction

` PO4 Define the IT Processes, Organization andRelationships

` PO5 Manage the IT Investment

` PO6 Communicate Management Aims and Direction

` PO7 Manage IT Human Resources

` PO8 Manage Quality` PO9 Assess and Manage IT Risks

` PO10 Manage Projects

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` AI1 Identify Automated Solutions

` AI2 Acquire and Maintain Application Software

` AI3 Acquire and Maintain Technology

Infrastructure` AI4 Enable Operation and Use

` AI5 Procure IT Resources

` AI6 Manage Changes

` AI7 Install and Accredit Solutions and Changes

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` DS1 Define and Manage Service Levels` DS2 Manage Third-party Services` DS3 Manage Performance and Capacity`

DS4 Ensure Continuous Service` DS5 Ensure Systems Security` DS6 Identify and Allocate Costs` DS7 Educate and Train Users` DS8 Manage Service Desk and Incidents` DS9 Manage the Configuration` DS10 Manage Problems` DS11 Manage Data` DS12 Manage the Physical Environment` DS13 Manage Operations

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` ME1 Monitor and Evaluate IT Processes

`

ME2 Monitor and Evaluate Internal Control` ME3 Ensure Regulatory Compliance

` ME4 Provide IT Governance

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` Key Goal Indicatorspredefined measures that indicate if an IT process met itsbusiness requirements in terms of the relevant informationcriteria.

` KeyPerformance Indicator

predefined measures that determine how well the ITprocess enables the goal to be achieved.

` Critical Success Factorshighlight important issues or actions for managementto achieve control over IT processes.

` Maturity Modelsmethod of measuring proficiency so that anorganization can make a systematic attempt toimprove

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` A common language for executives, business and

IT staff

` A view, understandable to management, of what IT

does` A better understanding of how the business and IT

can work together for successful delivery of IT

initiatives

` Better quality IT services` Better alignment, based on a business focus

` More efficient and successful audits

` Improved efficiency and optimization of cost

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` CobiT provides management and business process owners

with an Information Technology (IT) governance model that

helps in understanding and managing the risks associated with

IT.

` CobiT helps bridge the gaps between business risks, control

needs and technical issues by presenting the controls through

one vehicle.

` It is a control model to meet the needs of IT governance and

ensure the integrity of information and information systems.

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` COBIT. (n.d.). Retrieved from Wikipedia:

http://en.wikipedia.org/wiki/COBIT

` CobitOverview. (n.d.). Retrieved from HCI-ITIL:

http://www.hci-itil.com/COBIT/cobit_overview.html

` UsingCobit. (n.d.). Retrieved from ezcobit:http://www.ezcobit.com/UsingCobit/

` What is Cobit. (n.d.). Retrieved from Slideshare:

http://www.slideshare.net/Benkalland/what-is-cobit

` www.isaca.org. (n.d.). Retrieved from ISACA:http://www.isaca.org/Knowledge-

Center/cobit/Documents/CobiT-4.1-Brochure.pdf

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