Discuss components of internal control system. In your opinion, which component is the most important and why?

The Committee of Sponsoring Organizations (COSO) was established by the Treadway Commission to work on a common definition for internal control. The Control Objectives for Information and Related Technology (COBIT) was a project undertaken by the Information Systems Audit and Control Foundation that involved an extensive examination of the internal control area.

Conduct a preliminary search and:

  • Discuss why these two committees are so important.
  • Discuss components of internal control system. In your opinion, which component is the most important and why?
  • Why are accountants so concerned about their organization having an efficient and effective internal control system?

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