Mapping the Information Technology (IT) governance requirements contained in the King III Report to the IT domains and processes of the Control Objectives for Information and Related Technology (COBIT) framework

[摘要] ENGLISH ABSTRACT: Due to the integration of IT into all aspects of modern-day businesses, it is vital that therisks associated with IT are governed as an integral element of enterprise-wide corporategovernance. The Third King Report on Corporate Governance (King III) was issued by theSouth African Chapter of the Institute of Directors in September 2009 and becomesoperational on 1 March 2010. This marks the first time that the King Report has specificallyaddressed IT governance.King III will apply to all corporate entities. Such entities could benefit from applying an ITgovernance framework to ensure that they adequately address all aspects of ITgovernance, as required by King III. One of the comprehensive frameworks available isCOBIT (Control Objectives for Information and Related Technology) issued by ISACA(previously known as the Information Systems Audit and Control Association). King IIImentions the fact that COBIT could be used to assess and implement IT governance withinan entity.The aim of this research is to determine whether the use of COBIT ensures compliancewith King III's requirements relating to IT governance. It was found that the mainrequirements in King III relating to IT governance and the processes of COBIT are wellaligned, and, as a result, COBIT could be used effectively to ensure compliance with KingIII in relation to IT governance. However, an entity would still have to pay attention tocertain King III-specific requirements.Furthermore, it was found that the application of the principles in COBIT could furtherstrengthen the IT governance of an entity, as COBIT also addresses the more detailedactivities, such as the implementation and operation of the IT system, which is notspecifically addressed by King III.

[发布机构] Stellenbosch University