The Use of ISO and COBIT for IT Governance Audit

Abstract

along with the growing number of practices in the use of technology for business processes, there is a need for IT governance for the private and government sectors. Company leaders implement IT governance in order to ensure that the investment spent by the organization for IT can provide benefits or optimal value for the organization and reduce the lowest risk possible. In practice IT governance requires standards. There are several standards that are often used the most popular are COBIT and ISO, both of which are known as IT governance best practices, but can any company apply the two standards? In this paper we will discuss the use of COBIT and ISO in corporate governance, the strengths and weaknesses of each standard and the merging of the two standards for more comprehensive governance practices.