Yes COSO is risk based. For a COSO audit process outline go to http://www.dartmouth.edu/~msimmons/internal-auditing/cosoaudit.htm
COBIT is also risk based. For an overview of COBIT go to http://www.treadstone71.com/corpinfo/CobiT%20Overview.pdf Hope this helps. Jim -----Original Message----- From: Wong Kok Sing [mailto:[EMAIL PROTECTED]] Sent: Tuesday, November 19, 2002 7:07 PM To: 'Auditprograms-L' Subject: COSO Hi, Can anyone tell me is COSO risk based? If we follow COSO approach can we be faulted that we are not risk based. Is COBIT also risk based? Regards Kok Sing ********************************************************************* This transmission contains information which may be confidential and privileged. Any form of unauthorised use or dissemination is prohibited. We do not assure the security of information herein. Statements in this transmission that do not relate to the official business of Singapore Pools (Private) Limited shall be understood as neither given nor endosed by it. If you are not the intended recipient, please delete this transmission immediately and notify us. Thank you. ********************************************************************* *=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=* To unsubscribe from this list send an email to [EMAIL PROTECTED] and include the message unsubscribe auditprograms-l and your name. *=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=* To unsubscribe from this list send an email to [EMAIL PROTECTED] and include the message unsubscribe auditprograms-l and your name.
