Novel Activity Recommendation System of Financial Balance Scorecard for COBIT 2019 Based on Company Strategy

This research introduces a novel Activity Recom-mendation System built on the COBIT 2019 framework tailored for Financial Balance Scorecard. The motivation stems from the challenges faced by auditors when identifying essential activities aligned with strategy of a company, often hindered by manual COBIT 2019 guideline navigation. To address this, a system was developed, where inputting the company strategy, triggers the display of recommended activities automatically. The methodology involved creating interconnected nodes from COBIT 2019 Element in Neo4J. This research uses a real strategy plan case study from 3 different companies as input, followed by a preprocessing step, then compares it to Enterprise Goals using TF-IDF and cosine similarity. Goals with high similarity scores trigger a graph query to reveal connected activities. The results show a list of recommended activities based on the company strategy, this can simplify the company audit process.