discussion assignment 23

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SHORT DISCUSSION ASSIGNMENT

The Committee of Sponsoring Organizations (COSO) was established by the Treadway Commission to work on a common definition for internal control. The Control Objectives for Information and Related Technology (COBIT) was a project undertaken by the Information Systems Audit and Control Foundation that involved an extensive examination of the internal control area.

Conduct a preliminary search and:

  • Discuss why these two committees are so important.
  • Discuss components of internal control system. In your opinion, which component is the most important and why?
  • Why are accountants so concerned about their organization having an efficient and effective internal control system?
 
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