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文档A Comparison of Internal Controls COBIT SAC COSO and SAS 55 SAS 78
A Comparison of Internal Controls:??COBIT?, SAC, COSO and SAS 55/78
Comparison of COBIT, SAC, COSO and SASs 55/78
COBIT, SAC, COSO and SASs 55/78 define internal control, describe its components and provide evaluation tools. SAC, COSO and SASs 55/78 also suggest ways of reporting internal control problems. COBIT additionally provides a comprehensive framework facilitating analysis and communication of internal control issues. This section contrasts the contributions the individual documents make to each of these areas.
Definitions
Although the five control definitions contain essentially the same concepts, the emphases are somewhat different. COBIT views internal control as a process which includes policies, procedures, practices and organizational structures that support business processes and objectives. SAC emphasizes that internal control is a system, i.e., that internal control is a set of functions, subsystems, and people and their interrelationships. COSO accentuates internal control as a process, i.e., internal control should be an integrated part of ongoing business activities. Although they use the same definition as COSO, SASs 55/78 emphasize the reliability of financial reporting objective.
People are part of the system of internal control. COBIT classifies people (defined as staff skills, awareness and productivity to plan, organize, acquire, deliver, support and monitor information systems and services) as one of the primary resources managed by various information technology processes. The involvement of people has become more explicit as the documents have evolved. SAC explicitly identifies people as an integral part of the internal control system. COSO and SASs 55/78 note that the people involved with internal control are members of the Board of Directors, management, or other entity personnel. The documents agree that management is the party responsible for establishing, maintaining, and monitoring the system of internal control.
All four documents
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