Changing Definitions of Internal Control and Information Systems Integrity

The COSO model of internal control, developed by United States accounting and auditing professionals in 1993, is becoming a worldwide standard for organization internal controls in business and financial systems. In addition to classic financial controls, the COSO model puts a heavy emphasis on information systems. This paper describes the originis of the COSO internal control model, its emphasis on information systems controls, and how the COSO model differs from previous, more narrowly defined internal control models. The strengths and weaknesses of COSO information systems integrity control model is considered as well as the lack of recognition of this model in the more general information system community.