Lin, Fengyi; Guan, Liming; Fang, Wenchang - In: Emerging Markets Finance and Trade 46 (2010) 1, pp. 42-55
structures by employing the COBIT framework, a popular IT internal control with integrated platform, and examines the … relationship between monitoring function and other COBIT dimensions. The results of our empirical analysis indicate that key … the COBIT framework. CPAs can utilize COBIT as a guideline for developing their approach to internal control structure and …