期刊名称：Issues in Informing Science and Information Technology
印刷版ISSN：1547-5840
电子版ISSN：1547-5867
出版年度：2008
卷号：5
页码：029-049
出版社：Informing Science Institute
摘要：This paper presents the proposed IT Control objectives for implementing the Public Finance
Management Act of 1999 (PFMA) for the Republic of South Africa. The aspects covered in this
paper show the main concerns of accounting officers in implementing the PFMA.
The ability of IT Control Objectives for Information and related Technology (COBIT) to enable
the participation of IT in the design and implementation of internal control over financial reporting
for the PFMA is a major finding presented in this paper. However, this area of research is new
and further studies to inform the responsibility of IT in facilitating the implementation of the
PFMA need to be undertaken. This paper is a maiden effort in that direction.
关键词：PFMA, Internal control; COBIT; Control objectives; implementation.
