CVS Pharmacy: An instructional case of internal controls for regulatory compliance and IT risks

摘要: Abstract The objective of the CVS Pharmacy case study is to teach students how assess and integrate internal controls from regulatory compliance information technology (IT) perspectives. focuses on failure Pharmacy, Inc. implement necessary comply with regulations that limit sales pseudoephedrine. gives you opportunity systematically apply Committee Sponsoring Organizations Treadway Commission (COSO) Internal Control – Integrated Framework (May 2013) COBIT 5 issued by ISACA investigate real business IT issues. More specifically, can use frameworks identify control deficiencies, risks, risks. Based this assessment, recommend relevant measures. appropriate for undergraduate accounting systems courses, as well courses such audit utilizing only one frameworks.