How can FLOSS Support COBIT 2019? Coverage Analysis and a Conceptual Framework

Abstract

This paper assesses the supportive role of free/libre and open source software (FLOSS) in Information Technology (IT) Governance. The result is a conceptual framework emerging from design science research conducted in cooperation with a private non-profit organization in the third sector. Our selection of 35 FLOSS solutions distributed across twenty-one categories can be adopted for nearly 95% of COBIT 2019 management activities. The results are encouraging to companies interested in improving their IT Governance based on FLOSS infrastructure. For theory, we present a pioneering analysis of the FLOSS market for IT Governance using the lenses of COBIT 2019. For practice, we offer artifacts for FLOSS selection and initial recommendations to increase FLOSS adoption for IT Governance. The growing expansion of FLOSS adoption requires new tools to guide IT Governance auditors and integrate FLOSS solutions within the entire governance lifecycle from early planning, execution, and performance evaluation to more mature stages of continuous improvement.