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ISACA Explains Interplay of COBIT Framework with COSO

Tammy Whitehouse | March 27, 2014

ISACA, an organization that provides guidance and information on auditing computer controls, has published a guide to explain how its COBIT framework relates to the new COSO Internal Control—Integrated Framework.

COBIT 5 is a widely used framework for the governance and management of enterprise information technology. COSO's internal control framework is relied on by most U.S. public companies to establish compliance with Sarbanes-Oxley internal control reporting. Public companies are in the midst of transitioning to the 2013 release of the COSO framework, expected to be completed by the...

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