This Guideline is effective for all information systems audits beginning on or after 1 June 1998. COCO Criteria Of Control, published by the Canadian Institute of Chartered Accountants in 1995. Cadbury the Committee on the Financial Aspects of Corporate Governance, set up in May 1991 by the UK Financial Reporting Council, the London Stock Exchange and the UK accountancy profession, was chaired by Sir Adrian Cadbury and produced a report on the subject commonly known, in the UK, as the Cadbury Report. Reasonable Assurance a level of comfort short of a guarantee but considered adequate given the costs of the control and the likely benefits achieved. Corporate Governance the system by which organisations are directed and controlled.
Boards of directors are responsible for the governance of their organisations.
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