The
control objectives for information and related technology (COBIT) is a
“trusted” open standard 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 goals, as it places
emphasis on the business need that is satisfied by each control objective by J.
Colbert, and P. Bowen (1996). This paper reports on the use of a simple
classification of the published literature on COBIT, to highlight some of the
features of that literature. The appropriate alignment between use of IT and
the business goals of a organization is fundamental to efficient and effective
IT governance. IT governance “…is the structure of relationships and
processes to develop, direct and control IS/IT resources in order to achieve
the enterprise’s goals”. IT governance has been recognized as a critical
success factor in the achievement of corporate success by deploying information
through the application of technology by N. Korac-Kakabadse and A. Kakabadse
(2001). The importance of IT governance can be appreciated in light of the
Gartner Group’s finding that large organizations spend over 50% of their capital
investment on IT by C. Koch (2002). However, research has suggested that the
contribution of IT governance varies in its effectiveness. IT control
frameworks are designed to promote effective IT governance. Recent pressures,
including the failure of organizations such as Enron, have led to an increased
focus on corporate accountability. For example, the Sarbanes-Oxley Act of 2002
introduced legislation that imposed new governance requirements by G. Coppin
(2003). These and other changes have resulted in a new corporate governance
model with an increased emphasis on IT governance, which goes beyond the
traditional focus of corporate governance on financial aspects by R. Roussey
(2003).

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