Control models serve Governance structures in private-economical, in addition, in Non profit and public organizations for the description of operational control and monitors and play thereby an important role with the definition of Corporate.

Models for account systems and enterprise

COSO Internal control Model

The first COSO model was published 1992 in the USA, in order to improve the quality of the financial statement refunding of quoted enterprises. In the course of the discussion with the GAO around the applicability of the model within the public range it came 1994 to a marginally changed second edition of the model.

CICA criteria OF control (CoCo)

In the year 1995 that presented Canadian institutes OF Chartered Accountants (CICA) with the CICA Guidance on control a strongly management oriented control model. It contains 20 inspection criteria in 4 groups:

• Goal orientation - PUR-float
• Motivation - Commitment
• Abilities - Capability
• Adjustment - monitorings & Learning

COSO Enterprise Risk management Framework

2004 were published by COSO risk management functions a supplementing extension of the COSO model.

Further models

• Turn bulletin (UK)
• King (RSA)
• Vuinnot/Button (FR)

IT-Kontrollmodelle

In practice common IT-Kontrollmodelle is:

• CobiT, z.Zt. registered under Cobit
• The information Technology Infrastructure LIBRARY ITIL

Application

Private sector

Control models are to be implemented by "enterprises of public interest" - so the European Union commission in the draft directive COM (2004) 177 final - functionally.

Non profit range

Control models find at least in the anglo-saxon area in large Non profit organizations application.

Public organizations

The use of control models is usual in some countries; thus applications to level of the European audit offices e.g. become (see EUROSAI) and from anglo-saxon countries and reported from Scandinavia. Working groups with INTOSAI, the OECD and the European Union (e.g. PIFC, CHU) concern themselves with the conversion.

See also

• Corporate Governance
• COSO

Related links

• Committee OF Sponsoring organizations OF the Treadway Commission - COSO

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