IT Control Objectives for The Public Finance Management Act.: IT Internal Controls for the PFMA

The purpose of this work is to identify the IT internal control objectives for implementing the Public Finance Management Act. This is achieved by showing that COBIT can be used to enable IT to participate in the design and implementation of internal control over financial reporting for the Public Finance Management Act. This work is a result of a study done through literature study to establish if COBIT can be used in the implementation of the PFMA and through individual depth interviews to identify the IT control objective categories for the implementation of the PFMA basing on COBIT. The findings reveal that COBIT can be used to enable IT to take part in the design and implementation of internal control over financial reporting. COBIT is mapped to the PFMA and it is proved that to a great extent COBIT can support the PFMA. The categories of IT control objectives that were identified from the interpretations of the Government IT practitioners included change management, security management, data management, and computer operations.