Intellectual Capital, Knowledge Management in the Interaction of Government and Management of Information Technologies from COBIT 5 Perspective

Abstract

This article provides a reflection on Intellectual Capital and Knowledge Management out of a COBIT (Control Objectives for Information and Related Technology), 5 framework proposal stating the importance to achieve strategic objectives and to obtain an ideal quality level, through efficiency, efficacy and effectiveness in the whole area of processes and procedures oriented to Organizational Development; thus, the objective is to present these concepts through a documentary investigation analyzed in data bases, Google Scholar, on-line catalogs and repositories. The COBIT 5 framework proposal is described in its Principle 4 "Enabling a holistic approach". In the explanation, each enabler and its interaction with the Intellectual Capital and Knowledge Management is detailed, in which the viability to achieve the institutional objectives and goals is observed, ensuring and closing the gap between Information Technology Management and business objectives. From the analysis, it is concluded that the participation of these two concepts in all the processes is very active and important, so its explicit definition is proposed in the Governance models.