COSO Objectives similar to CoBIT Objectives? 1707

  • Where can I find (without becoming a member of AIPCA) the ‘COSO Objectives’ that business/finance would need to meet to be compliant?
    I am IT side and know how CoBIT supports COSO and Business, but have been brought into the business side to help out. I am trying to show how the previous business assessment hasn’t met compliance completely and want to show a true COSO objective against what they had.
    Example: CoBIT has objectives like PO 4 4.10 Segregation of duties and then it has the details etc… does COSO have such a format?

  • Hi - To get the official document from AICPA will most likely require membership. Maybe some of your audit or finanical staff (e.g., CPA’s) are currently members in your company?
    However, there are a number of free resources on the Internet as well as books devoted to COSO. These standards provide the best practices for financial controls to complement the good controls found in COBIT (the IT side of financial control).
    Please add www and paste into your browser … The publications link looked promising, if you mainly need general info

  • I am a Chartered Accountant ( UK and ireland qual) as opposed to AICPA, all you have to do is go on to the COSO website and order documents ( you may have to pay)
    Alternatively, your ext should at the very least be able to provide you with some sort of limited guidance here,

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