volume 29, issue 8, P736-771 2014
DOI: 10.1108/maj-03-2014-1016
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Michele Rubino, Filippo Vitolla

Abstract: Purpose – The purpose of this paper is to analyze how the COBIT framework, integrated within the internal control framework, enables improvement in the quality of financial reporting while helping to reduce or eliminate the material weaknesses (MWs) of internal control over financial reporting (ICFR). The Control Objectives for Information and Related Technology (COBIT) model is a framework for information technology (IT) management and IT governance. It is a supporting toolset …

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