Accounting Information Systems
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?
In your own words, post a substantive response to the Discussion Board question(s) and comment on other postings. Your response should address the DB question(s) and move the conversation forward. You will be graded on the quality of your postings, including mastery of the concept as well as critical thinking. If asked for your opinion, do not simply state that it is a good or bad idea; elaborate on your reasons and argument. Include enough detail to substantiate your thinking as well as your position on the questions or comments.
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