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In Response to the Need for Internal Controls Above and Beyond

Question 13

Multiple Choice

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)

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