Monitoring Internal Control Systems and IT 


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Monitoring Internal Control Systems and IT provides useful guidance and tools for enterprises interested in applying information technology to support and sustain the monitoring of internal control. Guidance is provided for the design and operation of monitoring activities over existing IT controls; however, customization of the provided approaches reflecting the specific circumstances of each enterprise are required.

The main goals/aims of this publication are to:

  • Complement and expand on the 2009 COSO Guidance on Monitoring of Internal Controls
  • Emphasize the monitoring of application and IT general controls
  • Discuss the use of automation (tools) for increased efficiency and effectiveness of monitoring processes

The shift from conceptual elaboration on the concepts and applications for monitoring provides the following help for the professional and the enterprise to implement monitoring:

  • Diverse examples
  • Case studies
  • Practical tools

This publication will be helpful for:

  • Executives/senior management—by providing an executive overview and suggested questions to determine whether the monitoring of internal controls is adequately addressed
  • Business process owners—by describing how to monitor key IT application controls and how to automate monitoring processes
  • IT professionals—by supplying templates and tools that can be leveraged when developing and implementing a monitoring project