In Response to the Need for Internal Controls Above and Beyond

question 22

Multiple Choice

In response to the need for internal controls above and beyond what was described by COSO, the Information Systems Audit and Control Association developed an extensive framework of IT controls entitled:

• A)Trust Principles
• B)Control Objectives for Information Technology (COBIT)
• C)Control Instrument for Certified Accountants (CICA)
• D)American Internal Control Practice Association (AICPA)

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Definitions:

User-Generated Content

Content created and shared by the general public rather than by paid professionals and contributors, which can include videos, blogs, discussion form posts, digital images, audio files, and other media.

Environmentally Clean

A term referring to actions, products, or policies that minimize harm to the environment, promoting sustainable and non-damaging practices.

Ethical Issues

Concerns or dilemmas arising in a context that involves the principles of right and wrong behavior.

Legal Issues

covers the challenges or problems related to laws and regulations that individuals or organizations might face.