The impact of IT management process of COBIT 5 on internal control, information quality, and business value
Wen-Hsien Tsai, Chu-Lun Hsieh, Chung‐Wei Wang, Chuan-Tu Chen, Wei-Hsiang Li
Abstract
Wen-Hsien Tsai, Chu-Lun Hsieh, Chung‐Wei Wang, Chuan-Tu Chen, Wei-Hsiang Li
Abstract
COBIT 5 is a framework, released in 2012 by ISACA, which can help enterprise set governance objective and plan strategy effectively, to make enterprise create business value. It can be used to identify and manage risk and intensify the IT services. The main findings of this study could help enterprise understand that: (1) The IT management process of COBIT 5 has a significant direct impact on internal control, IT governance objectives, information quality, and business value; (2) The IT management process of COBIT 5 can also influence the business value through internal control, IT governance objectives, and information quality; and (3) The successful IT management process of COBIT 5 can help enterprise achieve COBIT 5 governance objectives, and then realize the ultimate goal of creating business value.
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COBIT 5 is a framework, released in 2012 by ISACA, which can help enterprise set governance objective and plan strategy effectively, to make enterprise create business value. It can be used to identify and manage risk and intensify the IT services. The main findings of this study could help enterprise understand that: (1) The IT management process of COBIT 5 has a significant direct impact on internal control, IT governance objectives, information quality, and business value; (2) The IT management process of COBIT 5 can also influence the business value through internal control, IT governance objectives, and information quality; and (3) The successful IT management process of COBIT 5 can help enterprise achieve COBIT 5 governance objectives, and then realize the ultimate goal of creating business value.
Key concepts: COBIT, Process management, Business value, Business, Business process, Knowledge management, Corporate governance, Process (computing)