Application of COSO and COBIT Frameworks for the Purpose of Organization of Internal Control

Nguen Thi Ha Mi

doi:doi:10.12737/1998-0701-2021-7-5-15-23

UDC 65

Application of COSO and COBIT Frameworks for the Purpose of Organization of Internal Control

Published в Auditor · Volume 7, Issue 5, 2021 · Pages 15–23 · Rubrics: INTERNAL AUDIT. INTERNAL CONTROL

DOI 10.12737/1998-0701-2021-7-5-15-23

Received: 03.06.2021 Accepted: 15.06.2021 Published: 15.06.2021

Authors

Nguen Thi Ha Mi ¹

1 Financial University under the Government of the Russian Federation (Department of Accounting, Analysis and Audit)

ABSTRACT

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.

KEYWORDS

internal control system internal control information systems COSO framework COBIT

Information References

Authors:

1. Financial University under the Government of the Russian Federation (Department of Accounting, Analysis and Audit)

Type:

Article

Pages:

from 15 to 23

Status:

Published

Subject area:

UDC 65

Language:

Russian

Keywords:

internal control system, internal control, information systems, COSO framework, COBIT

References

1. Minfina Rossii N PZ-11/2013 "Organizaciya i osuschestvlenie ekonomicheskim sub'ektom vnutrennego kontrolya sovershaemyh faktov hozyaystvennoy zhizni, vedeniya buhgalterskogo ucheta i sostavleniya buhgalterskoy (finansovoy) otchetnosti"

2. COBIT 2019 FRAMEWORK: INTRODUCTION AND METHODOLOGY. - 2019. [URL: https://www.isaca.org/resources/cobit]

3. COBIT 2019 FRAMEWORK: GOVERNANCE AND MANAGEMENT OBJECTIVES. - 2019. [URL: https://www.isaca.org/resources/cobit]

4. 70-aya sessiya OON: Preobrazovanie nashego mira: Povestka dnya v oblasti ustoychivogo razvitiya na period do 2030 goda.

5. Lisovskiy A.L. Optimizaciya biznes-processov dlya perehoda k ustoychivomu razvitiyu v usloviyah chetvertoy promyshlennoy revolyucii // Strategicheskie resheniya i risk-menedzhment. - 2018. - №4 (109). - S.10-18. EDN: https://elibrary.ru/YROOVF

6. Sitnov A.A. Metodologiya COBIT kak sovremennyy instrumentariy audita i upravleniya // Ekonomika i upravlenie: problemy i resheniya. - 2014. - №3. - S.54-62. EDN: https://elibrary.ru/RZMSXT

7. Sulenova Yu.S., Korzovatyh Zh.M. Metodicheskie osnovy sistemy vnutrennego kontrolya predpriyatiy v sovremennyh rynochnyh usloviyah // Vestnik universiteta FGBOU VO «Gosudarstvennyy universitet upravleniya». - 2020 - №1. - S.28-35.

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