COBIT VE COSO İÇ KONTROL YAKLAŞIMLARININ KARŞILAŞTIRILMASI
COMPARISON OF COBIT AND COSO INTERNAL CONTROL APPROACHES

Summary/Abstract: The approach developed by COSO is aimed at increasing the quality of financial reporting by focusing on internal control and management issues of enterprises. COBIT, seen as the most important of these approaches, represents the governance of information technologies in the areas of identification, reporting and development of internal control. COBIT, Although it does appear in the focus of practitioners, it is often used in non-academic research. This is because it is not among the areas of intensive investigation by academic researchers. For this reason, there is a need to take part in the current literature (Bernrioder and Ivanov, 2011: 325). It is known that COBIT received control descriptions and source documents from COSO. As a result of the study, COBIT is not a supplement to the COSO internal control framework, but is used as a different way to identify internal controls in today's IT-centric world and COBIT and COSO have been identified as important support tools for documenting and understanding internal control frameworks.

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