Find Resources and Connect with members on topics that interest you.

AI - Acquire and Implement

PO - Plan and Organize

DS - Deliver and Support

Please sign in to see your topics.

Subscribe to this discussion

COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Join author Graciela Braga as she  responds to ISACA member questions beginning 5 January 2015. Add your questions by responding to this post!

You must be logged in and be a member of this group* to participate.
*After logging in click "Join this Community" to the right and then return to this page by clicking the back button. As a member of this topic you can now view this and other discussions from the topic homepage.


In Argentina, the Code of Commerce establishes common obligations for businesses:  All businesses are obliged to keep accounts and a description of their transactions. Satisfying the current regulatory requirements created a need to identify an IT management and governance framework such as COBIT 5.

Businesses must keep a Diario, a book in which all transactions are kept on a daily basis in the order in which they are executed. According to Law 19550 on Commercial Companies, businesses may substitute this book with a digital accounting system if the control authority or Public Commercial Registry authorizes it. For this authorization, companies must present a technical demonstration that the records made through the proposed digital accounting system cannot be altered. 

Read the rest of the article here 
You must sign in to rate content.
(1 ratings)

Comments

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

An out-of-office message containing personal information or a comment that violates community policies was deleted by the administrator.
Saso790Lively at 1/5/2015 1:37:46 PM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

An out-of-office message containing personal information or a comment that violates community policies was deleted by the administrator.
Tim NorrisObserver at 1/5/2015 1:42:45 PM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Thank Tammie.  I hope to contribute to a great debate between members and share comments and experiences
Tambien invito a los hispanoparlantes a comentar y compartir experiencias en español.
Best regards
Saludos
Graciela 
Graciela BragaEnergizer at 1/5/2015 9:02:10 PM Quote
You must sign in to rate content.
(1 ratings)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

El artículo me pareció sumamente interesante, dado que demuestra claramente la aplicabilidad de COBIT 5 (principios, facilitadores, etc) a los requisitos de la regulación de Argentina para los registros contables. Como aporte al debate, sería interesante profundizar el análisis a partir del nuevo Modelo de Información que introduce COBIT 5, expandiendo los 7 criterios tradicionales de COBIT 4.1 (Integridad, Confidencialidad, Disponibilidad, etc), con las Metas de calidad de la Información: - Calidad intrínseca: precisión, objetividad, credibilidad, reputación. - Calidad contextual: relevancia, completitud, vigencia, concisa, consistente, etc - Accesibilidad - Seguridad Al respecto, consulto si esas metas de Calidad para la Información, introducidas por el nuevo COBIT 5, exceden, son suficientes o insuficientes respecto a las exigencias de la legislación Argentina para los registros contables. Un cordial saludo y muchas gracias por la valiosa contribución del artículo, Franco
Franco.IT-GRC at 1/6/2015 10:36:11 AM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

I have found this article very interesting, since it clearly demonstrates the applicability of COBIT 5 (principles, enablers, etc.) to the requirements of the regulation of Argentina to the Digital Accounting Systems and records. As a contribution to the debate, it would be interesting to investigate the new information model introduced by COBIT 5, which expands the traditional criteria of COBIT 4.1 (Integrity, Confidentiality, Availability, etc), with new goals for information quality: - Intrinsic Quality: accuracy, objectivity, credibility, reputation. - Quality contextual relevance, completeness, validity, concise, consistent, etc - Accessibility - Security I would like to know if these new goals for Information Quality, introduced by the new COBIT 5, exceed, are sufficient or insufficient regarding the requirements of the legislation Argentina Digital Accounting Systems and records. Best regards and thank you very much for the valuable contribution of the article, Franco
Franco.IT-GRC at 1/6/2015 10:43:03 AM Quote
You must sign in to rate content.
(1 ratings)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Muchas gracias Franco,excelente aporte al debate! A priori, las metas de calidad de la Informaciónlas aplicaría a los estados contables, es decir, a la salida  delsistema de registro contable informático, entonces consideraría las normas oresoluciones técnicas que guían su emisión.  Pero sí es importanteverificar la existencia de controles en el software para alcanzar estas metasde calidad, por ejemplo completitud, accesibilidad, seguridad.

Saludos cordiales

Graciela 

Graciela BragaEnergizer at 1/6/2015 6:17:43 PM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Thank you very much Franco, excellent contribution to the debate! A priori, Information quality goals apply to the financial statements (the output of digital accounting system), so I would consider the standards and guidance use for its preparation.  But it is important to verify the existence of software controls to achieve these goals of quality (completeness, accessibility, security) 

Best regards,

Graciela 

Graciela BragaEnergizer at 1/6/2015 6:18:30 PM Quote
You must sign in to rate content.
(1 ratings)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Thank You .. It should help...
StephenEnergizer at 1/9/2015 2:56:34 AM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

An out-of-office message containing personal information or a comment that violates community policies was deleted by the administrator.
okingSocial at 1/9/2015 3:00:45 AM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Graciela BragaEnergizer at 1/9/2015 4:50:46 AM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Graciela BragaEnergizer at 1/9/2015 4:50:46 AM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

An out-of-office message containing personal information or a comment that violates community policies was deleted by the administrator.
okingSocial at 1/9/2015 3:00:45 AM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Thank You .. It should help...
StephenEnergizer at 1/9/2015 2:56:34 AM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Thank you very much Franco, excellent contribution to the debate! A priori, Information quality goals apply to the financial statements (the output of digital accounting system), so I would consider the standards and guidance use for its preparation.  But it is important to verify the existence of software controls to achieve these goals of quality (completeness, accessibility, security) 

Best regards,

Graciela 

Graciela BragaEnergizer at 1/6/2015 6:18:30 PM Quote
You must sign in to rate content.
(1 ratings)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Muchas gracias Franco,excelente aporte al debate! A priori, las metas de calidad de la Informaciónlas aplicaría a los estados contables, es decir, a la salida  delsistema de registro contable informático, entonces consideraría las normas oresoluciones técnicas que guían su emisión.  Pero sí es importanteverificar la existencia de controles en el software para alcanzar estas metasde calidad, por ejemplo completitud, accesibilidad, seguridad.

Saludos cordiales

Graciela 

Graciela BragaEnergizer at 1/6/2015 6:17:43 PM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

I have found this article very interesting, since it clearly demonstrates the applicability of COBIT 5 (principles, enablers, etc.) to the requirements of the regulation of Argentina to the Digital Accounting Systems and records. As a contribution to the debate, it would be interesting to investigate the new information model introduced by COBIT 5, which expands the traditional criteria of COBIT 4.1 (Integrity, Confidentiality, Availability, etc), with new goals for information quality: - Intrinsic Quality: accuracy, objectivity, credibility, reputation. - Quality contextual relevance, completeness, validity, concise, consistent, etc - Accessibility - Security I would like to know if these new goals for Information Quality, introduced by the new COBIT 5, exceed, are sufficient or insufficient regarding the requirements of the legislation Argentina Digital Accounting Systems and records. Best regards and thank you very much for the valuable contribution of the article, Franco
Franco.IT-GRC at 1/6/2015 10:43:03 AM Quote
You must sign in to rate content.
(1 ratings)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

El artículo me pareció sumamente interesante, dado que demuestra claramente la aplicabilidad de COBIT 5 (principios, facilitadores, etc) a los requisitos de la regulación de Argentina para los registros contables. Como aporte al debate, sería interesante profundizar el análisis a partir del nuevo Modelo de Información que introduce COBIT 5, expandiendo los 7 criterios tradicionales de COBIT 4.1 (Integridad, Confidencialidad, Disponibilidad, etc), con las Metas de calidad de la Información: - Calidad intrínseca: precisión, objetividad, credibilidad, reputación. - Calidad contextual: relevancia, completitud, vigencia, concisa, consistente, etc - Accesibilidad - Seguridad Al respecto, consulto si esas metas de Calidad para la Información, introducidas por el nuevo COBIT 5, exceden, son suficientes o insuficientes respecto a las exigencias de la legislación Argentina para los registros contables. Un cordial saludo y muchas gracias por la valiosa contribución del artículo, Franco
Franco.IT-GRC at 1/6/2015 10:36:11 AM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Thank Tammie.  I hope to contribute to a great debate between members and share comments and experiences
Tambien invito a los hispanoparlantes a comentar y compartir experiencias en español.
Best regards
Saludos
Graciela 
Graciela BragaEnergizer at 1/5/2015 9:02:10 PM Quote
You must sign in to rate content.
(1 ratings)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

An out-of-office message containing personal information or a comment that violates community policies was deleted by the administrator.
Tim NorrisObserver at 1/5/2015 1:42:45 PM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

An out-of-office message containing personal information or a comment that violates community policies was deleted by the administrator.
Saso790Lively at 1/5/2015 1:37:46 PM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Thank Tammie.  I hope to contribute to a great debate between members and share comments and experiences
Tambien invito a los hispanoparlantes a comentar y compartir experiencias en español.
Best regards
Saludos
Graciela 
Graciela BragaEnergizer at 1/5/2015 9:02:10 PM Quote
You must sign in to rate content.
(1 ratings)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

I have found this article very interesting, since it clearly demonstrates the applicability of COBIT 5 (principles, enablers, etc.) to the requirements of the regulation of Argentina to the Digital Accounting Systems and records. As a contribution to the debate, it would be interesting to investigate the new information model introduced by COBIT 5, which expands the traditional criteria of COBIT 4.1 (Integrity, Confidentiality, Availability, etc), with new goals for information quality: - Intrinsic Quality: accuracy, objectivity, credibility, reputation. - Quality contextual relevance, completeness, validity, concise, consistent, etc - Accessibility - Security I would like to know if these new goals for Information Quality, introduced by the new COBIT 5, exceed, are sufficient or insufficient regarding the requirements of the legislation Argentina Digital Accounting Systems and records. Best regards and thank you very much for the valuable contribution of the article, Franco
Franco.IT-GRC at 1/6/2015 10:43:03 AM Quote
You must sign in to rate content.
(1 ratings)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Thank you very much Franco, excellent contribution to the debate! A priori, Information quality goals apply to the financial statements (the output of digital accounting system), so I would consider the standards and guidance use for its preparation.  But it is important to verify the existence of software controls to achieve these goals of quality (completeness, accessibility, security) 

Best regards,

Graciela 

Graciela BragaEnergizer at 1/6/2015 6:18:30 PM Quote
You must sign in to rate content.
(1 ratings)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

An out-of-office message containing personal information or a comment that violates community policies was deleted by the administrator.
Saso790Lively at 1/5/2015 1:37:46 PM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

An out-of-office message containing personal information or a comment that violates community policies was deleted by the administrator.
Tim NorrisObserver at 1/5/2015 1:42:45 PM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

El artículo me pareció sumamente interesante, dado que demuestra claramente la aplicabilidad de COBIT 5 (principios, facilitadores, etc) a los requisitos de la regulación de Argentina para los registros contables. Como aporte al debate, sería interesante profundizar el análisis a partir del nuevo Modelo de Información que introduce COBIT 5, expandiendo los 7 criterios tradicionales de COBIT 4.1 (Integridad, Confidencialidad, Disponibilidad, etc), con las Metas de calidad de la Información: - Calidad intrínseca: precisión, objetividad, credibilidad, reputación. - Calidad contextual: relevancia, completitud, vigencia, concisa, consistente, etc - Accesibilidad - Seguridad Al respecto, consulto si esas metas de Calidad para la Información, introducidas por el nuevo COBIT 5, exceden, son suficientes o insuficientes respecto a las exigencias de la legislación Argentina para los registros contables. Un cordial saludo y muchas gracias por la valiosa contribución del artículo, Franco
Franco.IT-GRC at 1/6/2015 10:36:11 AM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Muchas gracias Franco,excelente aporte al debate! A priori, las metas de calidad de la Informaciónlas aplicaría a los estados contables, es decir, a la salida  delsistema de registro contable informático, entonces consideraría las normas oresoluciones técnicas que guían su emisión.  Pero sí es importanteverificar la existencia de controles en el software para alcanzar estas metasde calidad, por ejemplo completitud, accesibilidad, seguridad.

Saludos cordiales

Graciela 

Graciela BragaEnergizer at 1/6/2015 6:17:43 PM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Thank You .. It should help...
StephenEnergizer at 1/9/2015 2:56:34 AM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

An out-of-office message containing personal information or a comment that violates community policies was deleted by the administrator.
okingSocial at 1/9/2015 3:00:45 AM Quote
You must sign in to rate content.
(Unrated)

RE: COBIT Focus- COBIT 5 Applied to the Argentine Digital Accounting System

Graciela BragaEnergizer at 1/9/2015 4:50:46 AM Quote
You must sign in to rate content.
(Unrated)

Leave a Comment

* required

You must login to leave a comment.