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The balanced scorecard (BSC) initiallydeveloped by Kaplan and Norton is a performance management system that should allow enterprises to drive theirstrategies on measurement and follow-up.
In recent years, the BSC has been applied to IT and, currently, the first real-life IT security governance application has been developed based on mapping International Organization for Standardization/International Electrotechnical Commission (ISO/IEC) 27001 control objectives to COBIT® 4.1 process areas and IT governance focus areas. As a further exercise, the relationships and similarities of COBIT 4.1 and COBIT 5 can be explored to create a mapping for COBIT 5 in future publications.
This article explains how an exercise in instituting controls can be used to establish the IT BSC, which can be linked to the business BSC and, in so doing, can support the IT/business governance and alignment processes as derived from mapping ISO/IEC 27001 and COBIT 4.1 controls.
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