COSO - Integrated Internal Control Framework COSO CONTROL COMPONENT: CONTROL ACTIVITIES COSO CONTROL OBJECTIVE: OPERATIONS - I.T Process Operations. COSO ORGANIZATION LEVEL OF RESPONSIBILITY: BUSINESS UNITS AND ACTIVITY LEVEL Following are the best practices or general control activities which may be implemented as is or these can be used to develop/ prepare organization specific control activities, policies and procedures. Procedural manuals may also be available at AuditNet.com and you may access/ download the templates subject to your membership subscription. Control Objectives: 1) Adequate plans are in place to effectively deal with emergencies. 2) All IT activities are provided with secured and reliable environment. 3) Appropriate physical access restrictions are implemented and administered.
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