ISACA issues COBIT 2019 to help reboot IT governance
ISACA has updated its COBIT framework and issued some accompanying guidance to help companies refresh their information and technology governance.
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For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are made by people. Post‑Sarbanes-Oxley Act (SOX) assurance reset worked because it aligned accountability with human behavior. That assumption shapes how internal controls are designed, how accountability is assigned, and how assurance is ...