An empirical examination of CobiT as an internal control framework for information technology
An empirical examination of CobiT as an internal control framework for information technology
Brad M. Tuttle,Scott D. Vandervelde
2007 · DOI: 10.1016/j.accinf.2007.09.001
International Journal of Accounting Information Systems · 174 Citations
TLDR
It is found that superimposing CobiT's conceptual model onto audit relevant assessments made by a panel of highly experienced IT auditors confirms the internal consistency between the underlying constructs of CobiCobiT.