El Cobit

COBIT

The cobit exactly a model for the audit because with it is oriented sectors of an organization meaning the control objectives for information technology and related technologies, and is a monitoring and evaluation model that emphasizes business control and safety. The cobit applies to information systems across the enterprise including personal computers and networks, information technologies need to be managed by processes that are grouped to provide relevant and reliable information that requires organization and thus ensure their targets. Like all the cobit organization has its mission and benefits such as : search , develop, promote an auditor and updating the control objectives of information technology generally accepted for daily use by business managers and auditors, on the other hand are its benefits are : comprehensive overview of information technologies for management , ownership and clear definition of responsibilities and overall acceptability with third parties and regular bodies , etc.

The cobit has four domains of information technology in the organization including: organizational planning, this covers the strategy and tactics and refers to identifying how information technology can help in the best way the achievement of business objectives. In addition, the achievement of the strategic vision needs to be planned, communicated and managed for different perspectives. Finally, an organization should be established and appropriate technological infrastructure, the acquisition and implementation, is to carry out IT strategy; IT solutions need to be identified, developed or acquired, as well as implemented and integrated into the business process. Furthermore, this domain covers and maintenance changes made to existing systems, another domain is the support and services, and this refers to the delivery of the required services, ranging from traditional operations to training, to safety aspects continuity. In order to provide services, shall establish the necessary support processes. This domain includes the data processing application systems, often classified as application controls.

And finally this monitoring, this speaks of all the processes that need to be regularly assessed over time to verify its quality and sufficiency in terms of control requirements. These domains therefore control objectives grouped high level, covering both aspects of information, and the technology that supports it. These domains and control objectives facilitate the generation and processing of information meets the characteristics of effectiveness, efficiency, confidentiality, integrity, availability, compliance and reliability.

The cobit has features that allow its guidance for your business, aligned with standards and regulations, based on a critical and analytical review of the IT tasks and activities. And aligned with control and auditing standards (COSO, IFAC, IIA, ISACA, and AICPA). And his principles the IT control approach is done by displaying the information needed to support business processes and considering the information as the result of the combined application of IT-related resources that must be managed by processes IT requirements of business information : to meet the business requirements , information needs to meet certain : Quality Requirements : Quality, Cost and Delivery . Trust Requirements: Operational Effectiveness and Efficiency, reliability of financial reporting and compliance laws and regulations you. In information technology resources to set some business goals are all data reporting objectives considering internal and external information, etc. Applications understood as systems that integrate information and systematized manual procedures,

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