COSO Principles 10-12 Explained: Control Activities, IT General Controls and Policies

Principle 10 (selecting control activities, including segregation of duties), Principle 11 (IT general controls: infrastructure, security, change management, with the Target data breach) and Principle 12 (deploying controls through policies, with the Walmart Mexico bribery case).

13 min video · Module: Module 4: Internal Controls · ₹49 / $0.49 · 2 views within 7 days

Included with this video

• A 3-question quiz, unlocked after you watch the video

Put it into practice

• Employee Spend Policy: Corporate Cards, Reimbursements and Cash Floats (Policies, DOCX)
• Managing Information Technology: Risk and Control Matrix (Excel) (Risk Control Matrix, XLSX)

Previous: COSO Principles 8-9 Explained: Fraud Risk and Managing Change
Next: COSO Principles 13-15 Explained: Quality Information and Communication

All videos

---

Checklists, templates and sample documents · Free articles and guides · YouTube

Learn Internal Audit is run by SKYBOT Technology LLP. The founders, Amit Salla and Zehra Maccawala, are partners at ZMAS and Associates, a Chartered Accountancy firm specialising in internal audit.