In response to the need for internal controls above and beyond what was described by COSO, the Information Systems Audit and Control Association developed an extensive framework of IT controls entitled:
A)Trust Principles
B)Control Objectives for Information Technology (COBIT)
C)Control Instrument for Certified Accountants (CICA)
D)American Internal Control Practice Association (AICPA)

Question

Quizplus · Accepted Answer

The Information Systems Audit and Control Association developed the Control Objectives for Information Technology (COBIT) framework to provide more extensive IT controls beyond what was offered by COSO. The other options (A, C, and D) are either unrelated or do not exist.

In Response to the Need for Internal Controls Above and Beyond