graduate student
This article analyzes the relevance of this framework for the purposes of organizing internal control and proposes a scheme for integrating COBIT and COSO frameworks: the theses of these two frameworks are interconnected through the concepts of «process» and «information fl ows». The article also considers the application of the integrated concept in the context of the implementation of the principles of sustainable development in the activities of the organization.
internal control system, internal control, information systems, COSO framework, COBIT
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