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In most companies of any size, data moves between multiple business groups
and IT systems on its way from initial transactions to the reports
that the CEO and CFO must attest to.
Attesting to the accuracy of the data
requires confidence in accounting procedures and controls. These are addressed
within the COSO framework.
The SOX 404 attestation also requires
confidence in the IT systems that house, move, and transfom data.
It requires confidence
in the processes and controls
for those IT systems and databases.
The COBiT framework was designed to address IT concerns.
SEC Sarbanes-Oxley Opinions.
Back to the main COSO & COBIT page.