Control Objective for Information and related Technology
CO B I T y a i t u Control Obj ec t i ve s for Information and R e la t e d T ec hnology y a ng me r u p a k a n a udit si s tem info r masi d a n d a s a r p e ng e nd a l i a n y a ng d ibuat o l e h Information S y ste m s A udit and Control Ass o c ia t ion ( I S AC A ), d a n Information T ec hnology Go v e rnan c e Insti t ute ( I T G I ) p a d a tahun 1992, u ntuk memb e rik a n info r masi y a ng d i p e rluk a n p e rus a h a a n d a lam me n ca p a i tu j u a n n y a , ma k a p r ins i p d a s a r CO B I T m e nje l a skan (S i m o nsson & J ohnso n , 20 0 6 ) : 1. Business in f ormation r e quire me nt s , te r diri d a ri: Effe c t i ve n e ss, Eff i c ien cy , Int e gri t y , A v ai l abi l i t y , and R e l i abi l i t y of i nformat i on. 2. High - L eve l IT Pr o ce sse s , te r diri d a ri: IT Do m ai n s ( Planning and Organi s at i on, A c quis i t i on & I m p l e m e n