ABSTRACT
The purpose of this paper is to report upon research to benchmark the implementation levels of 34 IT control processes of the Control Objectives for Information and Related Technology (COBIT) in companies across Iran. A mail survey, using a self-administered questionnaire, was conducted to explore the current status of IT control processes and to provide an empirical example of IT governance performance in the Iran context. A total of 198 valid questionnaires were collected and statistically analysed. It is interesting to note that the most surveyed organisations in this study have emerged as employing IT control governance; however, they are generally in the early stages of implementation. The results of the analysis indicate that the IT control processes were inadequately implemented. This study is one of the most comprehensive studies to explain IT control governance. It provides empirical information regarding the performance of COBIT processes for organisational policy makers and academics to understand the implementation phase in Iranian companies.
