Application of the COBIT framework in the monitoring process of the financial, countable data electronic interchange

Authors

  • Carolina Graterol Benavides Universidad Centroccidental Lisandro Alvarado, Venezuela
  • Aymara Hernández Arias Universidad Centroccidental Lisandro Alvarado, Venezuela

Keywords:

Information and communication technology audit, COBIT, data electronic interchange, monitoring process

Abstract

The information and communication technology (ICT‘s) are used by the organizations in order to facilitate the administration and control of their internal processes. The principal guideline is to achieve the linkage between business strategies and ICTs strategies. Taking this premise as our starting-point, the general objective of this article is to present the results of the application of the COBIT framework (Control Objectives for Information and Related Technology) in the monitoring process of the financial, countable and administrative data electronic interchange of the "Lácteos Los Andes" Western Region Controllership and Administration Unit. The mentioned process is critical for the organization on account of the value of the information transferred for the preparation of management reports. This study is a feasible project, which takes into account the knowledge application through a framework related to ICTs resources management.

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Author Biographies

  • Carolina Graterol Benavides, Universidad Centroccidental Lisandro Alvarado, Venezuela

    Decanato de Administraci´on y Contadur´ıa, Universidad Centroccidental “Lisandro Alvarado”

  • Aymara Hernández Arias, Universidad Centroccidental Lisandro Alvarado, Venezuela

    Decanato de Administraci´on y Contadur´ıa, Universidad Centroccidental “Lisandro Alvarado”

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Published

2011-12-10

Issue

Section

Research Article

How to Cite

[1]
“Application of the COBIT framework in the monitoring process of the financial, countable data electronic interchange”, Publ.Cienc.Tecnol, vol. 5, no. 1, pp. 27–42, Dec. 2011, Accessed: Jul. 23, 2026. Available: https://revistas2.uclave.org/index.php/pcyt/article/view/1068