Posted by: Robert Davis
COBIT, Control Environment, Infrastructure, ISO, ITSM, Service Delivery, Systems
Contributing foundational control environment factors are values and attitudes. Values and attitudes represent a view of what is desirable or undesirable behavior. Behavior refers to “the way one acts,” especially to actions that can be observed. Circularly, individual and group behavior is affected by association with purported general value systems and specific attitude endorsements. Values and attitudes are obscure evidential concepts due to their intangible qualities that must be inferred from actual behavior, verbal descriptions, and/or written statements. An individual’s total past experience provides a value framework through which the person evaluates the relative merit, usefulness, or importance of things, ideas, or alternative courses of action. Whereas, attitudes are more precise since they refer to a person’s disposition, opinion, or mental resolution concerning objects such as things, people, ideas, or policies.
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