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Mapping the Information Technology (IT) governance requirements contained in the King III Report to the IT domains and processes of the Control Objectives for Information and Related Technology (COBIT) framework

Thesis (MAcc)--University of Stellenbosch, 2009.

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Main Author: Steenkamp, Gretha
Other Authors: Boshoff, W. H.
Format: Thesis
Language:en_ZA
Published: Stellenbosch : University of Stellenbosch 2011
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access_status_str Open Access
author Steenkamp, Gretha
author2 Boshoff, W. H.
author_browse Boshoff, W. H.
Steenkamp, Gretha
author_facet Boshoff, W. H.
Steenkamp, Gretha
author_sort Steenkamp, Gretha
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dc_rights_str_mv University of Stellenbosch
description Thesis (MAcc)--University of Stellenbosch, 2009.
format Thesis
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institution Stellenbosch University (South Africa)
language en_ZA
last_indexed 2026-06-10T12:44:57.544Z
license_str Other — see source repository
provenance_str_mv Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository
publishDate 2011
publishDateRange 2011
publishDateSort 2011
publisher Stellenbosch : University of Stellenbosch
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spelling oai:scholar.sun.ac.za:10019.1/15050 Mapping the Information Technology (IT) governance requirements contained in the King III Report to the IT domains and processes of the Control Objectives for Information and Related Technology (COBIT) framework Steenkamp, Gretha Boshoff, W. H. Butler, Rika University of Stellenbosch. Faculty of Economic and Management Sciences. Dept. of Accountancy. Information Technology (IT) governance Third King Report on Corporate Governance (King III) Theses -- Accountancy Dissertations -- Accountancy Thesis (MAcc)--University of Stellenbosch, 2009. ENGLISH ABSTRACT: Due to the integration of IT into all aspects of modern-day businesses, it is vital that the risks associated with IT are governed as an integral element of enterprise-wide corporate governance. The Third King Report on Corporate Governance (King III) was issued by the South African Chapter of the Institute of Directors in September 2009 and becomes operational on 1 March 2010. This marks the first time that the King Report has specifically addressed IT governance. King III will apply to all corporate entities. Such entities could benefit from applying an IT governance framework to ensure that they adequately address all aspects of IT governance, as required by King III. One of the comprehensive frameworks available is COBIT (Control Objectives for Information and Related Technology) issued by ISACA (previously known as the Information Systems Audit and Control Association). King III mentions the fact that COBIT could be used to assess and implement IT governance within an entity. The aim of this research is to determine whether the use of COBIT ensures compliance with King III’s requirements relating to IT governance. It was found that the main requirements in King III relating to IT governance and the processes of COBIT are well aligned, and, as a result, COBIT could be used effectively to ensure compliance with King III in relation to IT governance. However, an entity would still have to pay attention to certain King III-specific requirements. Furthermore, it was found that the application of the principles in COBIT could further strengthen the IT governance of an entity, as COBIT also addresses the more detailed activities, such as the implementation and operation of the IT system, which is not specifically addressed by King III. Masters 2011-06-13T09:17:26Z 2011-06-13T09:17:26Z 2009-12 Thesis http://hdl.handle.net/10019.1/15050 en_ZA University of Stellenbosch application/pdf Stellenbosch : University of Stellenbosch
spellingShingle Information Technology (IT) governance
Third King Report on Corporate Governance (King III)
Theses -- Accountancy
Dissertations -- Accountancy
Steenkamp, Gretha
Mapping the Information Technology (IT) governance requirements contained in the King III Report to the IT domains and processes of the Control Objectives for Information and Related Technology (COBIT) framework
title Mapping the Information Technology (IT) governance requirements contained in the King III Report to the IT domains and processes of the Control Objectives for Information and Related Technology (COBIT) framework
title_full Mapping the Information Technology (IT) governance requirements contained in the King III Report to the IT domains and processes of the Control Objectives for Information and Related Technology (COBIT) framework
title_fullStr Mapping the Information Technology (IT) governance requirements contained in the King III Report to the IT domains and processes of the Control Objectives for Information and Related Technology (COBIT) framework
title_full_unstemmed Mapping the Information Technology (IT) governance requirements contained in the King III Report to the IT domains and processes of the Control Objectives for Information and Related Technology (COBIT) framework
title_short Mapping the Information Technology (IT) governance requirements contained in the King III Report to the IT domains and processes of the Control Objectives for Information and Related Technology (COBIT) framework
title_sort mapping the information technology it governance requirements contained in the king iii report to the it domains and processes of the control objectives for information and related technology cobit framework
topic Information Technology (IT) governance
Third King Report on Corporate Governance (King III)
Theses -- Accountancy
Dissertations -- Accountancy
url http://hdl.handle.net/10019.1/15050
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