COBIT 2019 DSS BEST PRACTICES FOR SUSTAINABLE POINT-OF-SALE SYSTEMS: A SYSTEMATIC REVIEW

Abstract

Food and beverage businesses increasingly depend on Point of Sale systems, yet daily Point of Sale operations are frequently conducted without formal information technology governance. This study reviews how the Control Objectives for Information and Related Technologies two thousand nineteen Deliver, Service, and Support domain has been assessed in practice and what it offers for governing Point of Sale operations. Following the Preferred Reporting Items for Systematic Reviews and Meta Analyses two thousand twenty protocol, one hundred eighty six records from Google Scholar published between two thousand twenty one and two thousand twenty six were screened, leading to thirty four peer reviewed studies being synthesized. Reported operational risks were organized using Risk and Control Self Assessment logic, linking each identified risk directly to a specific Deliver, Service, and Support control objective. Most assessed organizations currently operate at capability level one, representing performed status, or level two, representing managed status, which falls one to three levels below their target operational capability, while few studies translate assessment results into practical procedures. Three recurring risk clusters emerged: infrastructure failure, security weaknesses, and software and data integrity problems. From these findings, the study derives a comprehensive five pillar standard operating procedure framework covering domain objectives Deliver, Service, and Support zero one through Deliver, Service, and Support zero six. Because only two included studies explicitly focus on food and beverage settings, the framework should be understood as a transferable starting point requiring pilot testing in food and beverage businesses prior to broader operational deployment.