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Align, plan, and organize (APO) 2Accounting Information Systems 13th Chapter 7 1. Align, plan, and organize (APO)
2. Build, acquire, and implement (BAI)
3. Deliver, service, and support (DSS)
4. Monitor, evaluate, and assess (MEA)
It is not possible to coverall of COBIT 5 in this text. Instead, in Chapters 8 through
10 we focus on the portions of COBIT 5 most directly relevant to accountants, auditors, and accounting information systems. This includes the business processes and control activities that affect the accuracy of an organization’s financial statements and its compliance with external regulations such as SOX, the Health Insurance Portability and Accountability Act (HIPAA), and the security standards mandated by the credit card industry.
FIGURE 7-1
COBIT 5 Governance and Management Key Area
COBIT
®
5, figure 15. © 2012
ISACA
®
All rights reserved. Used by permission of ISACA.
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