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Memo on the Barrington’s COSO Framework

memo on the Barrington’s COSO Framework

Barrington’s vice president of finance has expressed concern that the new accounting information system contains the security and controls necessary for the prevention of fraud and abuse. Barrington has previously experienced unauthorized data entry breach into its payroll system. You and your team have been researching available guidelines that address security and controls necessary and specifically address the concerns of the VP of finance. You have found that the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has developed the Internal Control-Integrated Framework, which includes these guidelines.

  • Write a memo that includes:
    • Discussing the COSO framework.
    • Discussing how you might integrate this framework into the development of Barrington’s new accounting information system.
    • Address the prevention of security breach into the payroll system.


………………Answer Preview…………………

TO:  Vice President of Finance

FROM: Research Team




            When it comes to the security of an organization, it is always important to make sure that all the aspects are covered. This includes both the physical security as well as the security of the software systems. This is an important factor that needs to be considered in all the businesses and so it is in the case of Barrington as a company….


1309 words


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