Заказать звонок

Ваша заявка отправлена!

закрыть окно


+7 (843) 212-5-414

центральный офис г. Казань

+7 (987) 069-00-50





03 Сентябрь 2016

Пересмотр проекта строительства ТЭЦ в Тамани

02 Сентябрь 2016

Отмена инвестиционной программы в Алтае

COSO And COBIT Are Comparable Frameworks

COSO And COBIT Are Comparable Frameworks

This article will show you how to to understand some similarities and differences between frameworks: COSO and COBIT. Some fundamental knowledge about these two networks is required particularly for E-Commerce. COSO and COBIT are comparable frameworks, COSO's approach is more broad-based mostly, fewer complexes, without a lot technical points and COBIT is more comprehensive, process-oriented, risk, control needs, and it relates more to technical issues. COBIT covers quality and security necessities corresponding to effectiveness, efficiency, integrity, availability, compliance, confidentiality and reliability of information. These are the foundations for the control targets of COBIT.

As recognized by the COSO agenda, the process of inside control comprises of 5 components. These make up for a highly competent framework for investigating and evaluating the system of inner control that is put to use in a business. These components are acknowledged below:

- "Control Environment, this offers with setting the character of a enterprise and influencing the management awareness of its employees and it consists of the respect, moral values, working methods of the management, system for assigning writerity and the mandatory procedures for organizing and developing the employees in a business association.
- Risk assessment, which consists of the detection and examination of the risks which can be most likely to pose a threat to attaining desired objectives.
- Control Activities, these are the foundations and rules which assist in guaranteeing that the orders of the administration are satisfactorily carried out.
- Info and communication which are chargeable for all news associated to the operation and finances and so forth of a business that helps in its smooth running
- Monitoring of inside controls which factors out any scarcity in its quality making certain it is remedied so the system can be improved "(Bushman, 2007).

The domains of COBIT are:

- Planning and organizing
- Acquisition and implementation
- Mange IT investment
- Delivery and assist
- Monitoring and evaluation.

COBIT focuses on IT components, which are process orientated. Moreover, the COBIT contains the system of development, operation, delivery, and implementation. COBIT helps strengthens assessment, understanding and exercise of appropriate inside controls. COBIT additionally, provides a good framework for risk administration and improves communication among management, customers and auditors relating to IT governance. Accordingly, COSO focuses on monitoring and analysis, which can be one of the COBIT's domains. Due to this fact, COSO and COBIT build collectively a robust assessment of IT primarily based systems and processes.

For instance, the company is implementing a new system. Therefore, the enterprise can take an advantage of COBIT and COSO. In this case, COBIT will be very helpful to span the system on technology primarily based processes. CABIT would additionally help in configuration of two totally different systems (new with an present accounting system). COSO would assist to judge the financial part and risk. Moreover, the COSO additionally will assessment all accounting related aspects and the COBIT will help in technological integration and it also will assist with delivery and support of the implementation.

The mix of COSO and COBIT will be very beneficial for AFM Corporation. All evaluation and documentation of processes could possibly be scoped by the COSO framework and all technological points may very well be reviewed in particulars by the COBIT framework. COBIT would also help with the complexity of software system. However, the COSO will assist management activities and the COBIT will help in detailed monitoring and evaluating.

In case you beloved this post along with you desire to obtain more info concerning cobit implementation training i implore you to check out the website.

Сертефикат 1  Сертефикат 2  Сертефикат 3  Сертефикат 4