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Accounting Information Systems

11th Edition
Ulric J. Gelinas + 3 others
ISBN: 9781337552127

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BuyFindarrow_forward

Accounting Information Systems

11th Edition
Ulric J. Gelinas + 3 others
ISBN: 9781337552127
Textbook Problem

What is the COBIT 5 framework? How does it differ from the COSO framework?

Summary Introduction

To determine: The meaning of COBIT 5 framework and the difference between COSO and COBIT 5 framework.

Explanation

COBIT 5 and determine the difference between COSO and COBIT 5 framework:

COBIT refers to Control Objectives for Information and Related Technology. COBIT 5 is the version of COBIT, which was released in June 2012. The overall objective of COBIT 5 is the overall governance of IT. Overall governance of IT is said to be Governance of Enterprise IT (GEIT). A process model with baseline practices and a set of governance practices are included in GEIT. It is supported by the Information Systems Audit and Control Association (ISACA).

The following are the five strategic pillars of the COBIT 5 framework:

  • Separating governance and management
  • Applying a single integrated framework
  • Covering ent...

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