Read the article: Raschke, R., & Mann, A. (2017). Enterprise content risk management: A conceptual framework for digital asset risk management (Links to an external site.). Journal of Emerging Technologies in Accounting, 14(1), 57-62.

The article is about the potential use of one type of IT framework. How does COSO and the Enterprise Risk Framework govern the risk and use of electronic data? In what ways is COBIT different? As a manager, what framework would you use to establish IT governance?

Your initial posting should be 250-500 words and must be submitted by Thursday, 11:59 pm MST of this week.

By Sunday of this week, respond to two or more of your classmates, or your instructor, in any of the following ways:

• Build on something your classmate said.
• Explain why and how you see things differently.
• Ask a probing or clarifying question.
• Share your understanding of your classmate’s posting.
• Offer and support an opinion with peer-reviewed sources or industry leading practices.
• Expand on your classmate’s posting by providing constructive feedback.

Refer to the discussion grading rubric for more information on expectations of class discussions.

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