Monday, November 29, 2004 Control Objectives for Information and Related Technology (CoBiT) is a set of IT-specific internal controls based on the integrated internal control framework developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The Sarbanes-Oxley Act and its interpretation by the Public Company Accounting Oversight Board (PCAOB) direct publicly listed U.S. companies to use the COSO framework as a guide to the internal controls documentation requirements of Section 404."The typical CIO has no idea what the COSO cube is," notes Dwayne E. Jorgensen, director of Sarbanes-Oxley services with CTG, a Buffalo, N.Y.-based provider of IT staffing, software and services. But he also notes that "the typical CFO can't speak in the CIO's terminology in terms of how the CIO views the management and protection of IT assets." Translating COSO for the CIO Previous articles Foolproof Compliance For Your IT Systems
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