COBIT como modelo para auditorías y control de los sistemas de información

León-Acurio, Joffre; Mora-Aristega, Julio Ernesto; Huilcapi-Masacon, Magdalena R.; Tamayo-Herrera, Aracely del Pilar; Armijos-Maya, Carmen A.

doi:10.23857/pc.v3i4.439

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2024

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Comparison of COSO and COBIT Control Models Used in Computer Audits for Academic Institutions of Secondary Education in Ibarra City

Checa,

Imbaquingo,

Arciniega

et al. 2024

Lecture Notes in Networks and Systems

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Comparison of COSO and COBIT Control Models Used in Computer Audits for Academic Institutions of Secondary Education in Ibarra City

Checa,

Imbaquingo,

Arciniega

et al. 2024

Lecture Notes in Networks and Systems

View full text Add to dashboard Cite

Management Decision Making in Public Administration Information Systems in South Africa: The Role of the Auditor General of South Africa in Improving Effectiveness

Latchu,

Singh

2024

SDRM

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The Auditor General of South Africa (AGSA), a statutory body that evaluates public sector information systems, is the main corporate governance instrument in the study. The different methods of corporate governance are explained in this article. The article examines the barriers to improving public sector information systems. Our analysis will focus on the efficiency of information systems in the public sector, closely linked to South Africa’s National Development Plan 2030 and the Medium Term Strategic Framework, critical measures to achieve success. The study uses Atlas.ti 7 for qualitative textual analysis. This software analyses textual data from the 2017–2021 AGSA reports.This thematic study highlights the micro and macro challenges faced by South Africa’s public sector governance institutions. The problems stem from deficiencies in the information system, changes in the leadership, and a lack of transparency and access to information. We also face smaller issues such as a lack of executive accountability for their decisions, inadequate technology skills, ineffective project management, no disaster recovery procedures, declining IT governance and delays in filling key IT positions.The study suggests promoting a transformative mindset to raise awareness of the critical role of information technology in public sector management. It also highlights the need to identify South African corporate governance practices that hinder information systems. The paper aims to improve the corporate governance framework for information systems in order to maximise the efficiency of the public sector.

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COBIT como modelo para auditorías y control de los sistemas de información

Cited by 2 publications

References 0 publications

Comparison of COSO and COBIT Control Models Used in Computer Audits for Academic Institutions of Secondary Education in Ibarra City

Comparison of COSO and COBIT Control Models Used in Computer Audits for Academic Institutions of Secondary Education in Ibarra City

Management Decision Making in Public Administration Information Systems in South Africa: The Role of the Auditor General of South Africa in Improving Effectiveness

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