In Response to the Need for Internal Controls Above and Beyond

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)