scholarly journals Accounting Information Security and IT Governance Under COBIT 5 Framework: A Case Study

Webology ◽  
2021 ◽  
Vol 18 (Special Issue 02) ◽  
pp. 294-310
Author(s):  
Qayssar Ali Al-Fatlawi ◽  
Dawood Salman Al Farttoosi ◽  
Akeel Hamza Almagtome
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Information Security ◽  
Accounting Information ◽  
It Governance ◽  
Accounting System ◽  
Accounting Information Systems ◽  
Technology Governance ◽  
Information Technology Governance

This paper aims to explore the role of applying information technology governance using the COBIT 5 framework in improving the security of accounting information systems. The paper also aims to assess the level of governance of information technology in the Trade Bank of Iraq TBI through COBIT 5 processes, including 4 dimensions of planning and organization, acquisition and implementation, support and delivery, and monitoring. The study uses a qualitative approach through a case study conducted at the Iraqi Bank of Commerce. The results show that applying the COBIT 5 governance mechanisms of information technology reduces data processing risks and improves automated accounting information systems' security. The results also show that the Trade Bank of Iraq can implement the COBIT 5 Framework. Also, the accounting system used in the Bank has all the features of information technology governance that, on the one hand, ensure confidentiality of customer information and, on the other hand, prevent the system from penetrating. The results of the current study provide a better understanding of stakeholders on the nature of IT governance in the light of the COBIT 5 framework and its role in enhancing accounting information security.

A Review of IT Governance: A Taxonomy to Inform Accounting Information Systems

2010 ◽  
Vol 24 (2) ◽  
pp. 107-146 ◽  
Author(s):  
Carla L. Wilkin ◽  
Robert H. Chenhall
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Strategic Alignment ◽  
It Governance ◽  
Future Research ◽  
Accounting Information Systems ◽  
Technology Governance ◽  
Research Perspectives ◽  
Information Technology Governance ◽  
And Performance

ABSTRACT: This paper reviews Information Systems (IS) literature that is relevant to Information Technology Governance (ITG) and examines how it informs Accounting Information Systems (AIS). We present a taxonomy of research encompassing the focus areas identified by the IT Governance Institute (ITGI), namely Strategic Alignment (SA), Risk Management (RK), Resource Management (RM), Value Delivery (VD) and Performance Measurement (PM). Based upon 496 papers in ten IS/AIS and two Management Accounting journals over the period 1998–2008, we discuss research perspectives and identify avenues for future research. Results revealed a lack of integration between focus areas, with little about ITG as a whole.

scholarly journals The Impact of Information Technology Governance in Reducing Cloud Accounting Information Systems Risks in Telecommunications Companies in the State of Kuwait

2021 ◽  
Vol 15 (1) ◽  
pp. 143
Author(s):  
Mohammad Z. M. Alotaibi ◽  
Mohammad F. E. Alotibi ◽  
Omar M. F. Zraqat
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Study Population ◽  
The State Of Kuwait ◽  
The Impact ◽  
Telecommunications Companies

This study aims to identify the impact of information technology governance in reducing cloud accounting information systems Risks in Kuwaiti telecommunications companies. The study population represented by all Kuwaiti telecommunications companies, which number (3) companies. The sampling unit consisted of workers in the upper and middle management of Kuwaiti telecommunications companies. The researcher distributed (327) questionnaires electronically, the researcher retrieved (291) questionnaires, of which (269) were valid for statistical analysis. The results indicated that the relative importance of all dimensions of information technology governance. The results demonstrate the importance of the role of information technology governance in reducing cloud accounting information systems risks. Also, that all information technology governance dimensions (Align, Plan and Organize, Build, Acquire and Implement, Deliver, Service and Support, Monitor, Evaluate and Assess) affect the cloud accounting information systems risks reduction in Kuwaiti telecommunications companies.

Information security and information technology governance: a Malaysian case study

2011 ◽  
Vol 4 (4) ◽  
pp. 331 ◽  
Author(s):  
Kamarulzaman Ab. Aziz ◽  
Mariati Binti Norhashim ◽  
Elisa Mardiana Halim
Keyword(s):  
Information Technology ◽  
Information Security ◽  
Technology Governance ◽  
Information Technology Governance

scholarly journals Cici Cahyanti 165100109,Audit

2020 ◽  
Author(s):  
cici cahyanti
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Business Processes ◽  
It Governance ◽  
System Implementation ◽  
Maturity Level ◽  
Technology Governance ◽  
Information Technology Governance ◽  
National Bank ◽  
Effectiveness And Efficiency

AbstractBCA is a national bank established in 1957 and has continued to grow. Nowadays the bank has supported business processes in various companies, such as the use of attendance information systems. During this system implementation, it has been running to support the procedures of attendance activities. The purpose of this research is to get an overview of the performance of information technology governance in order to determine the extent of maturity level which is currently running, with a few aspects to consider such as effectiveness and, efficiency. The conclusion that can be drawn from the research that has been done is IT governance at the BCA has been done, although still run optimally within each IT process contained in the sub domain Monitor Evaluate Assess (MEA) on average was at 3.0 (defined process) for sub domain DS1, DS5, DS10 and ME2.Keywords— Audit SI, Absensi, BCA, COBIT 4

Architectural Framework for the Implementation of Information Technology Governance in Organizations

2019 ◽  
pp. 417-428
Author(s):  
Thami Batyashe ◽  
Tiko Iyamu
Keyword(s):  
Information Technology ◽  
South African ◽  
It Governance ◽  
Structured Interviews ◽  
Education Governance ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Architectural Framework ◽  
Organizational Needs

The goals of every organization are unique. As a result, it is difficult to find a single information technology (IT) governance framework that will embrace the functions of every organization. This is attributed to the primary reason why organizations tend to select various (multiple) IT governance frameworks, for your processes and activities. However, many organizations later realized that some of the frameworks are very similar (duplications), and others are inappropriate. This evidently and inevitably causes complexities, and negatively impacts return on investment in organizations. This highlights the need for an architectural framework that guides the selection and implementation of an appropriate framework, as presented and discussed in this chapter. The qualitative, case study, and interpretive methods and approaches were followed in conducting this research, which was to develop an architectural framework for the implementation of IT governance in the organizations. A South African organization was used as a case, focusing on the IT division. The data collection method presented in this research was semi-structured interviews. Through a framework, the chapter presents and discusses the fundamental factors that influence the selection and implementation of IT governance in organizations. The factors include organizational needs, managing, assessment, and innovation. These factors are influenced and interact with other tenets, which include adherence, competitiveness and sustainability, training and education, governance and compliance.

scholarly journals Implementation of Information Technology Governance Based on CoBIT Framework 5. Case Study: Bureau of Information Systems & Technology-Buddhi Dharma University

Tech-E ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 43
Author(s):  
Riki Riki
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Business Development ◽  
Current Level ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Level 3 ◽  
Level 2 ◽  
Capability Level

The purpose of writing, to determine the level of capability in the Bureau of Information Systems & Technology at Buddhi Dharma University. Analyzing the achievement of its capability level and assisting BSTI in implementing international standardized IT governance. The methodology used is the CoBIT 5 framework as a measure of capability level guidance. The result is that the current level of BSTI capability is 2.027 which means at level 2 (managed process), the standard is at level 3. Conclusion that BSTI has been managed and implemented correctly, although the achievement of the level of capability is still in the middle position due to the lack of competition that forced Buddhi Dharma University to do business development.

Architectural Framework for the Implementation of Information Technology Governance in Organisations

2018 ◽  
pp. 810-819
Author(s):  
Thami Batyashe ◽  
Tiko Iyamu
Keyword(s):  
Information Technology ◽  
South African ◽  
It Governance ◽  
Structured Interviews ◽  
Education Governance ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Architectural Framework ◽  
Interpretive Method

The goals of every organisation are unique. As a result, it is difficult to find a single Information Technology (IT) governance framework that will embrace functions of every organisation. This is attributed to the primary reason why organisations tend to select various (multiple) IT governance frameworks, for your processes and activities. However, many organisations later realised that some of the frameworks are very similar (duplications), and others are inappropriate. This evidently and inevitably cause complexities, and negatively impact return on investment in organisations. This highlights the need for an architectural framework which guides the selection and implementation of an appropriate framework, as presented and discussed in this paper. The qualitative, case study and interpretive method and approach were followed in conducting this research, which was to develop an architectural framework for the implementation of IT governance in the organisations. A South African organisation was used as a case, focusing on the IT division. The data collection method presented in this research was semi-structured interviews. Through a framework, the paper presents and discusses the fundamental factors, which influences the selection and implementation of IT governance in organisations. The factors include organisational needs, managing, assessment and innovation. These factors are influenced and do interacts with other tenets, which include adherence, competitiveness and sustainability, training and education, governance and compliance.

The Relationship Between Digital Forensics, Corporate Governance, IT Governance, and IS Governance

2011 ◽  
pp. 243-266 ◽  
Author(s):  
S.H. (Basie) von Solms ◽  
C.P. (Buks) Louwrens
Keyword(s):  
Information Technology ◽  
Corporate Governance ◽  
Information Security ◽  
Digital Forensics ◽  
It Governance ◽  
Security Governance ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Information Security Governance ◽  
The Relationship

The purpose of this chapter is twofold: Firstly, we want to determine the relationships, if any, between the discipline of digital forensics and the peer disciplines of corporate governance, information technology governance, and information security governance. Secondly, after we have determined such relationships between these disciplines, we want to determine if there is an overlap between these disciplines, and if so, investigate the content of the overlap between information technology governance and digital forensics.Therefore, we want to position the discipline of digital forensics in relation to corporate governance, information technology governance, and information security governance, and describe in detail the relationship between information technology governance and digital forensics.

scholarly journals ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DI TOKO MP ONE STATIONARY 16C METRO BARAT

2020 ◽  
Vol 1 (2) ◽  
pp. 143-151
Author(s):  
Wahyu Nurlaila ◽  
Suyanto Suyanto ◽  
Angga Kurniawan
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Business Networks ◽  
Descriptive Data ◽  
Accounting Information System ◽  
Accounting Information Systems

Wahyu, Nur, Laila 2020. “Application of Inventory Accounting Information System Goods in the MP OneStationary 16C Metro Barat (Case Study of 2017 FEB UM Metro Accounting Diploma Students) ". Faculty ofEconomics and Business, University of Muhammadiyah Metro. Advisors (1) Suyanto, S.E., M.Si.Akt.CA.,ACPA., CRA. Advisors (2) Angga Kurniawan, S.E., M.Si. In business activities in this globalization era, the development of information technology isindispensable to expand business networks and to facilitate internal corporate decision-making. The level ofcompetition which is quite tight makes business actors more use of accounting information systems to managetheir business activities properly. This type of research is qualitative, namely research procedures that produce descriptive data in theform of words from the phenomena found in the field observed by the researcher. This study aims to determinethe application of accounting information systems in the MP One Stationary 16C Metro Barat. The results obtained from this study are the accounting information system implemented in the MP OneStationary Store along with the components that support the application of the Inventory Accounting Information System in the MP One Stationary Store.

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