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Critical Factors Affecting the Evaluation of Information Control Systems with the COBIT Framework

This paper empirically investigates the factors affecting auditors in evaluating information technology (IT) control structures by employing the COBIT framework, a popular IT internal control with integrated platform, and examines the relationship between monitoring function and other COBIT dimensions. The results of our empirical analysis indicate that key factors of IT governance endorsed by certified public accountants (CPAs) in Taiwan match fairly well with those prescribed in the COBIT framework. CPAs can utilize COBIT as a guideline for developing their approach to internal control structure and further limiting their audit liabilities.