将 CobiT 控制框架应用于电子表格开发
Applying the CobiT Control Framework to Spreadsheet Developments
AI总结：
本文研究如何借助 CobiT 控制框架将电子表格风险与控制问题映射到公司治理语境中，从而有效引起管理层关注。
摘要：
在电子表格风险领域，研究人员和审计人员报告的问题之一是难以引起并保持管理层对该问题的关注。自1996年以来，信息系统审计与控制基金会和 IT 治理研究所发布了 CobiT，将主流 IT 控制问题引入公司治理领域。本文阐述了如何将电子表格风险与控制问题映射到 CobiT 框架上，从而以管理者熟悉的形式引起其关注。
英文摘要：
One of the problems reported by researchers and auditors in the field of spreadsheet risks is that of getting and keeping managements attention to the problem. Since 1996, the Information Systems Audit & Control Foundation and the IT Governance Institute have published CobiT which brings mainstream IT control issues into the corporate governance arena. This paper illustrates how spreadsheet risk and control issues can be mapped onto the CobiT framework and thus brought to managers attention in a familiar format.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
