research on this subject, it is amazing to find that in the world of business and organizations, controls and rules apply to achieve their goals efficiently. And as much information tends to confuse these terms. In this article, we’ll help you know differences between COSO, ISO 27001 and COBIT . For you manage to understand the differences, first we see their concepts.
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A committee of Sponsoring Organizations of the Standards Commission, and follows an internal control model oriented organization which covers the environment and the relationship of human resources in the company. In fact, obeys a 5 principles:
- Settings or Control Environment . It is focused on the rules of conduct to be applied to staff working in the company. Without creating distinction of hierarchies and levels. Ie must ensure that ethical values are incorporated. Responsibility in reviewing the system. Define lines of authority to ensure the implementation of the objectives; important point for a company to attract and retain qualified and competent personnel for a particular function.
- Risk Assessment . It includes the impact or the likelihood that a threat may affect the execution of a target; You can influence the organizational environment and the inside. At this stage the focus and scope is evaluated. An example might be, if injuries or accidents are common in the work area.
- Control activities. refers to procedures, rules, policies that help run personnel management guidelines. Such activities must be made consistently assigned. They can express themselves computerized or manual, preventive or screening. Your goal should point to the potential risks, real or potential.
- Information and Communication . Generates general controls, these controls ensure that the operations will work continuously. This covers the diagnosis and maintenance of hardware and software support. And also you generate application controls, is intended for the authorization and validation systems internally.
- Monitoring. Evaluate the components of the system to prevent loss of efficiency. Identifies if there are insufficient elements, weak or unnecessary and seek ways to strengthen it.
It is also a model of internal control, focusing on information technology (IT). This control will help to promote and provide information technology needed to achieve your goal you can, this includes training, guidance that resources are managed responsibly.
It is a standard, international standard for information security. To ensure confidentiality and availability of information within the system. As well as quality management. More information, can access the ISO organization tools.
A being focused on information technology (IT), that contemplates norm protect information from viruses and malicious code; so requires having an antivirus . If you come to compromise the information, the rule creates a backup implementation. Preferably a different location than the original.
If you take into account the main aspects, notice that both COSO and COBIT are models of internal controls that apply to the organization. COSO, according to its 5 principles is aimed at the entire organizational structure. While COBIT focuses on the management of information technology to the ISO27001 like.
However, what differentiates these last 2 is that ISO27001 is a certified standard standard which ensures that processes are carried out in compliance optimum, to achieve that level we need COBIT, which will help us to use a control framework, if their continued compliance is achieved, we will have more chances to qualify for certification.
Organizations interested in applying these models in their internal controls processes, are highly profitable as institutions that enjoy good reputation for the quality of its products or services. We hope you can tell us.
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