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Keywords: COSO Framework
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Journal Articles
Journal of Information Systems (2012) 26 (2): 189–213.
Published: 01 November 2012
... COSO Framework IT controls outsourcing Although audit standards for non-public companies (established by the Auditing Standards Board [ASB] of the American Institute of Certified Public Accountants [AICPA]) do not require management or the external auditor to attest to the operating...