The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research

Diane J. Janvrin; Elizabeth A. Payne; Paul Byrnes; Gary P. Schneider; Mary B. Curtis

doi:10.2308/ISYS-50255

The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research

Diane J. Janvrin, Elizabeth A. Payne, Paul Byrnes, Gary P. Schneider, Mary B. Curtis

Research output: Contribution to journal › Article › peer-review

Abstract

To address the changing business environment and increased shareholder interest, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently issued an exposure draft updating its 1992 Internal Control—Integrated Framework. We review the updated Framework and discuss the comments we (as the Environmental Scanning Committee of the American Accounting Association's Information Systems Section) offered COSO regarding how to improve the Framework. In addition, we identify research opportunities for accounting information system scholars related to the new Framework.

Original language	American English
Journal	Journal of Information Systems
Volume	26
DOIs	https://doi.org/10.2308/ISYS-50255
State	Published - Jul 1 2012
Externally published	Yes

Keywords

COSO Framework
IT controls
Internal Control Framework
outsourcing

Disciplines

Business
Accounting

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10.2308/ISYS-50255License: Unspecified

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abstract = " To address the changing business environment and increased shareholder interest, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently issued an exposure draft updating its 1992 Internal Control—Integrated Framework. We review the updated Framework and discuss the comments we (as the Environmental Scanning Committee of the American Accounting Association's Information Systems Section) offered COSO regarding how to improve the Framework. In addition, we identify research opportunities for accounting information system scholars related to the new Framework.",

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AU - Curtis, Mary B.

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KW - outsourcing

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ER -

The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research

Abstract

Keywords

Disciplines

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