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Selected Works of Gary Schneider
Article
The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research
Journal of Information Systems (2012)
  • Diane J. Janvrin, Iowa State University
  • Elizabeth A. Payne, University of Louisville
  • Paul Byrnes, Rutgers University
  • Gary P. Schneider, Quinnipiac University
  • Mary B. Curtis, University of North Texas
Link
Abstract
To address the changing business environment and increased shareholder interest, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently issued an exposure draft updating its 1992 Internal Control—Integrated Framework. We review the updated Framework and discuss the comments we (as the Environmental Scanning Committee of the American Accounting Association's Information Systems Section) offered COSO regarding how to improve the Framework. In addition, we identify research opportunities for accounting information system scholars related to the new Framework.
Keywords
  • Internal Control Framework,
  • COSO Framework,
  • IT controls,
  • outsourcing
Disciplines
Publication Date
July 1, 2012
DOI
10.2308/ISYS-50255
Citation Information
Diane J. Janvrin, Elizabeth A. Payne, Paul Byrnes, Gary P. Schneider, et al.. "The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research" Journal of Information Systems Vol. 26 Iss. 2 (2012) p. 189 - 213
Available at: http://works.bepress.com/gary-schneider/16/