1. SOx and the COSO Internal Controls Framework

  1. Robert Moeller

Published Online: 5 JAN 2012

DOI: 10.1002/9781118269138.ch1

IT Audit, Control, and Security

IT Audit, Control, and Security

How to Cite

Moeller, R. (2010) SOx and the COSO Internal Controls Framework, in IT Audit, Control, and Security, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118269138.ch1

Publication History

  1. Published Online: 5 JAN 2012
  2. Published Print: 18 OCT 2010

ISBN Information

Print ISBN: 9780471406761

Online ISBN: 9781118269138

SEARCH

Keywords:

  • information technology auditing;
  • internal controls;
  • Committee of Sponsoring Organizations;
  • Information Systems Audit and Control Association;
  • IT systems and processes

Summary

This chapter contains sections titled:

  • Roles and Responsibilities of IT Auditors

  • Importance of Effective Internal Controls and COSO

  • COSO Internal Control Systems Monitoring Guidance

  • Sarbanes-Oxley Act

  • Wrapping it Up: COSO Internal Controls and SOx