Chapter 13

application controls

code of ethics

Committee of Sponsoring Organizations (COSO)

control objectives for information and related technology (COBIT)

control risk

corporate governance

corrective controls

cost/benefit analysis

detective controls

enterprise risk management (ERM)

general controls

Information Technology Infrastructure Library (ITIL)

inherent risk

input controls

International Organization for Standardization (ISO) 27000 series

IT application controls

IT controls

IT general controls (ITGC)

output controls

physical controls

preventive controls

processing controls

Public Company Accounting Oversight Board (PCAOB)

residual risk

risk assessment

Sarbanes-Oxley Act of 2002 (SOX)