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Tailoring COBIT for Public Sector IT Audit: An Australian Case Study


Gerke, L and Ridley, G, Tailoring COBIT for Public Sector IT Audit: An Australian Case Study, Information Technology Governance and Service Management, Information Science Reference, A Cater-Steel (ed), London, pp. 101-124. ISBN 978-1-60566-008-0 (2009) [Research Book Chapter]

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Copyright 2009 IGI Global

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DOI: doi:10.4018/978-1-60566-008-0


This chapter examines the potential to use an audit program based on the Control Objectives for Information and related Technologies (COBlT) frameworkfor 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 ofthe study results was undertaken with those of Gulden tops, van Grembergen and de Haes (2002), Liu and Ridley (2005) and the European Organisation of Supreme Audit Institutions (EUROSAI) IT Working Group COBlT Self-assessment 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.

Item Details

Item Type:Research Book Chapter
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Auditing and accountability
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in the physical sciences
UTAS Author:Gerke, L (Ms Lynne Gerke)
UTAS Author:Ridley, G (Dr Gail Ridley)
ID Code:55726
Year Published:2009
Deposited By:Accounting and Corporate Governance
Deposited On:2009-03-12
Last Modified:2014-11-04
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