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Volumn 26, Issue 3, 2011, Pages 521-545

Breach of Data at TJX: An Instructional Case Used to Study COSO and COBIT, with a Focus on Computer Controls, Data Security, and Privacy Legislation

Author keywords

Cobit; Coso; Data security; Internal control framework; Internal controls

Indexed keywords


EID: 80052347520     PISSN: 07393172     EISSN: 15587983     Source Type: Journal    
DOI: 10.2308/iace-50031     Document Type: Article
Times cited : (23)

References (16)
  • 1
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    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards (SAS) No. 109. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 2006. Understanding the Entity and Its Environment and Accessing the Risks of Material Misstatement. Statement on Auditing Standards (SAS) No. 109. New York, NY: AICPA.
    • (2006) Understanding the Entity and Its Environment and Accessing the Risks of Material Misstatement
  • 2
    • 80052386916 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA)
    • American Institute of Certified Public Accountants (AICPA). 2009. The AICPA's 2009 top technology initiatives. Available at: http://www.aicpa.org/InterestAreas/InformationTechnology/Resources/TopTechnologyInitiatives/Top10TechnologiesArchive/Pages/2009TTI.aspx
    • (2009) The AICPA's 2009 Top Technology Initiatives
  • 4
    • 0004034959 scopus 로고
    • Committee of Sponsoring Organizations (COSO), New York, NY: AICPA
    • Committee of Sponsoring Organizations (COSO). 1992. Internal Control-Integrated Framework. New York, NY: AICPA.
    • (1992) Internal Control-Integrated Framework
  • 5
    • 14944358494 scopus 로고    scopus 로고
    • Committee of Sponsoring Organizations (COSO), New York, NY: AICPA
    • Committee of Sponsoring Organizations (COSO). 2004. Enterprise Risk Management Framework. New York, NY: AICPA.
    • (2004) Enterprise Risk Management Framework
  • 8
    • 70350688786 scopus 로고    scopus 로고
    • New competencies for accounting students
    • Foster, S. and C. Bolt-Lee. 2002. New competencies for accounting students. The CPA Journal 72 (1): 68-71.
    • (2002) The CPA Journal , vol.72 , Issue.1 , pp. 68-71
    • Foster, S.1    Bolt-Lee, C.2
  • 9
    • 80052353129 scopus 로고    scopus 로고
    • Identity Theft Resource Center (ITRC)
    • Identity Theft Resource Center (ITRC). 2008. Security Breaches 2008. Available at: http://www.idtheftcenter.org/artman2/publish/lib_survey/Breaches_2008.shtml
    • (2008) Security Breaches 2008
  • 10
    • 33644586451 scopus 로고    scopus 로고
    • Information Systems Audit and Control Association (ISACA)
    • Information Systems Audit and Control Association (ISACA). 2007. Control Objectives for Information and Related Technology. Available at: http://www.isaca.org
    • (2007) Control Objectives For Information and Related Technology
  • 12
    • 80052365474 scopus 로고    scopus 로고
    • Payment Card Industry (PCI) Security Standards Council, Payment Card Industry Data Security Standards (DSS), Version 1.2 (October 1)
    • Payment Card Industry (PCI) Security Standards Council. 2008. Payment Card Industry Data Security Standards (DSS), Version 1.2 (October 1). Available at: www.pcisecuritystandards.org
    • (2008)
  • 13
    • 80052366515 scopus 로고    scopus 로고
    • An Audit of Internal Controls over Financial Reporting Performed in Conjunction with an Audit of Financial Statements
    • Public Company Accounting Oversight Board (PCAOB), Washington, D.C.: PCAOB
    • Public Company Accounting Oversight Board (PCAOB). 2007. An Audit of Internal Controls over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Auditing Standard No. 5. Washington, D.C.: PCAOB.
    • (2007) Auditing Standard , Issue.5
  • 16
    • 80052353642 scopus 로고    scopus 로고
    • U.S. House of Representatives, 2002. The Sarbanes-Oxley Act of, Public Law 107-204 [H.R. 3763]. Washington, D.C.: Government Printing Office
    • U.S. House of Representatives, 2002. The Sarbanes-Oxley Act of 2002. Public Law 107-204 [H.R. 3763]. Washington, D.C.: Government Printing Office. Available at: http://www.sec.gov/about/laws/soa2002.pdf
    • (2002)


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.