Monitoring of Internal Controls and IT (Exposure Draft)
Posted by admin on 7 May, 2010
No comments yet
This item was filled under [ Standards ]
The main goals/aims of the publication are expanding the 2009 COSO Guidance on Monitoring of Internal Controls by bringing emphasis to the monitoring of application and IT general controls and discussing the use of automation (tools) for increased efficiency and effectiveness of monitoring processes. The authors also move away from a mere conceptual elaboration on [...]