Answered Essay: Framework Developed By Overview Committee of Sponsoring Organizations (COSO) 2013

Framework Developed By Overview
Committee of Sponsoring Organizations (COSO) 2013 Committee of Sponsoring Organizations of the Treadway Commission Provides guidance on enterprise risk management, internal control, and fraud deterrence; designed to improve organizational performance and governance and reduce the extent of fraud in organizational (www.coso.org)
Control Objectives for Information ans Related Technology (COBIT) Information Systems Audit and Control Association/IT Governance Institute (ISACA/ITGI) Provides a framework for IT management and governance consisting of process descriptions, control objectives, management guidelines, and models to assess maturity ans capability for each process (www.isaca.org)

From each of these frameworks,What is IT governance and what are the key elements of an IT effective governance process?

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Answer

IT governance accoding to COBIT framework allows managers to bridge the gap between control requirements, technical issues and business risks.Key elements are regulatory compliance, managing risk effectively,organizations to increase the value attained from IT, enables alignment and simplifies implementation of the enterprises’ IT governance and control framework.

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