Tailoring CobiT for Public Sector IT Audit: An Australian Case Study
Lynne Gerke (University of Tasmania, School of Accounting & Corporate Governance, Australia) and Gail Ridley (University of Tasmania, School of Accounting & Corporate Governance, Australia)
Copyright: © 2009
This chapter examines the potential to use an audit program based on the Control Objectives for Information and related Technologies (CobiT) framework for IT audit within a public sector audit office. It documents research that derives, implements and evaluates such a program with the cooperation of the public sector audit office in an Australian state. Additionally a comparison of the study results was undertaken with those of Guldentops, van Grembergen and de Haes (2002), Liu and Ridley (2005) and the European Organisation of Supreme Audit Institutions (EUROSAI) IT Working Group CobiT Selfassessment Project. The results suggest that the CobiT-derived instrument was effective for IT audit, and was able to be tailored to the needs of Tasmanian state public sector organization, when evaluated against a number of criteria.
The background section considers IT-related frameworks, before reviewing relevant literature on the CobiT framework and examining the setting for the study.