COBIT standard as an audit tool of government information systems

Task. More companies use information systems and technologies in their work. State authorities are also not lagging behind and are introducing information developments. This contributes to the build-up of potential errors of systems when organizing their incorrect work. Thus, it becomes necessary to introduce an audit of information systems. The COBIT can serve as a tool in this case. This article explains the concept and legal necessity of innovations in question by presenting analysis of tax authorities. Summary. The development of information technologies and processes in modern society contributes to the introduction of new developments that may have certain risks. Elimination of potential risks to the system can be facilitated by performing an audit during the implementation phase. The COBIT standard satisfies the principles, goals and objectives of auditing IT processes and systems. Practical importance. The research reveals the relevance of the implementation of information technologies and platforms, contributing to a preliminary analysis of their maturity by organizing audit activities based on the COBIT.

COBIT, COBIT, internal control, blockchain, tax control, IT-process, audit